The LaPann Company has obtained the following sales forecast data: July October Septemb August er $70,000 $50,000 $220,000 $180,000 Cash sales $80,000 $240,000 Credit sales $60,000 $200,000 The regular pattern of collection of credit sales is 20% in the month of sale, 70% in the month following the month of sale, and the remainder in the second month following the month of sale. There are no bad debts. The budgeted accounts receivable balance on September 30 is: . The budgeted cash receipts for October are