The following item is part of a multipart cash receipts budget problem that uses the same data. Clump Corporation projects sales for each quarter of the upcoming year as $10,000 for first quarter, $30,000 for second quarter, $25,000 for third quarter, and $40,000 for fourth quarter. Seventy percent of sales are credit sales and will be collected entirely in the quarter following the quarter in which the sales are made.

If the actual accounts receivable balance at the beginning of the upcoming year is $8,000, the total expected cash receipts for the second quarter should be