Spacely Sprockets' Sales Budget Shows the Following Expected Total Sales

Spacely Sprockets' sales budget shows the following expected total sales: $\begin{array}{|l|l|}\hline \text { Month } & \text { Sales } \\\hline \text { Jamuary } & \$ 30,000 \\\hline \text { February } & \$ 40,000 \\\hline \text { March } & \$ 35,000 \\\hline \text { Apnil } & \$ 30,000 \\\hline\end{array}$ The company expects 80% of its sales to be on account (credit sales).Credit sales are collected as follows: 30% in the month of sale,68% in the month following the sale with the remainder being uncollectible and written off in the month following the sale.
Required:
a)Calculate budgeted accounts receivable at the end of each month from February through April.
b)Calculate budgeted cash inflows from collection of receivables for each month from February through April.