The following is the sales budget for Transcanada Inc. for the first quarter of 20x1:

	January	February	March
Total sales	$205,000	$225,000	$248,000

Credit sales are collected as follows: 75% in the month of the sale, 20% in the month after the sale, and 5% in the second month after the sale.

The accounts receivable balance at the end of the previous quarter was $89,000 ($59,000 of which was uncollected December sales).

a. Using what you know about the collection periods, calculate the sales for November,

b. Using what you know about the collection periods, calculate the sales for December.

c. Calculate the cash collections from sales for each month from January through March.