The Gardner Company expects sales for October of $246,000. Experience suggests that 45% of sales are for cash and 55% are on credit. The company collects 50% of its credit sales in the month of sale and 50% in the month following sale. Budgeted Accounts Receivable on September 30 is $66,000. What is the amount of Accounted Receivables on the October 31 budgeted balance sheet? (Round your intermediate calculations to two decimal places.)