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Problem on budgeted cash collections

XYZ Company collects 20% of a month's sales in the month of sale, 70% in the month following sale, and 5% in the second month following sale. The remainder is not collectible. Budgeted sales for the subsequent four months are:

                             January    February       March         April
Budgeted sales    $279,000    $357,000    $260,000    $161,000

Cash collections in the month of April are budgeted to be:

$232,050
$266,772
$200,079
$222,310

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