Spacely Sprockets' Sales Budget Shows the Following Expected Total Sales

Spacely Sprockets' sales budget shows the following expected total sales:
$$\begin{array} { l l } \text { Month } & \text { Sales } \\\text { January } & \$ 30,000 \\\text { February } & \$ 40,000 \\\text { March } & \$ 35,000 \\\text { April } & \$ 30,000\end{array}$$ 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 and 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.