The Sipacore Antique Mall budgeted credit sales in the first quarter of 2021 to be as follows: January February March $147.200 156 400 167,200 Credit sales in December 2020 are expected to be $184.000. The company expects to collect 60 percent of a months sales in the month of sale and 40 percent in the following month. Estimate cash receipts for each month of the first quarter of 2021 Collection of credit January February March sales Collection of December sales Collection of January sales Collection of February sales Collection of March sales