Trapp Co. was organized on August 1 of the current year. Projected sales for the first three months are: August - $100,000; September - $185,000; October - $225,000. The company expects to sell 40% of its merchandise for cash. Of the sales on account, one-third is expected to be collected in the month of the sale and the remainder in the following month. What would be the amount of the cash sales for the month of September?