Spacely Sprockets' Sales Budget Shows the Following Expected Total Sales

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