ZMart Inc. estimates that 20% of its monthly sales are to cash customers, while the remaining sales are to credit customers. Of the credit customers, 30% pay their accounts in the month of sale, while the remaining 70% pay their accounts in the month following the month of sale. Projected sales for the next three months are as follows:

The Accounts Receivable balance on September 30 was $67,200.

1. Account receivable to be reported in the Balance Sheet as at December 31 20Y1: