Wilson Sports basketball sales in August were 150,000 units. Sales are expected to grow by 2% in September. October sales are expected to be 1,000 units less than in September. November sales will be 3% more than October. The selling price of the basketballs will remain the same $30 per unit. December sales projection is 157,000 units.

80% of sales are cash sales and the remaining 20% collected one month later.

CALCULATE BUDGETED ACCOUNT RECEIVABLES IN THE BALANCE SHEET