Wichita Industries' sales are 10% cash and 90% on credit. Credit sales are collected as follows: 40% in the month of sale, 50% in the next month, and 10% in the following month. On December 31, the accounts receivable balance includes $27,000 from November sales and $51,000 from December sales. Assume that total sales for January are budgeted to be $65,000. What are the expected cash receipts for January from the current and past sales.