West Companys budgeted sales are as follows:

August ?

September $400,000

During September, Cash to be collected from Sales: $340,000

Accounts Receivable at the end of September: $240,000

• All sales are credit sales. The company collects cash from credit sales over two months, 40% in the month of sale, and 60% in the following month.

Sales for August are:

		$300,000
		$320,000
		$270,000
		$280,000
		$360,000