Dayton has forecast sales to be $205,000 in february, $270,000 in march, $290,000 in april, and $310,000 in may. the average cost of goods sold is 60% of sales. all sales are made on credit and sales are collected 50% in the month of sale, 30% the month following and the remainder two months after the sale. what are budgeted cash receipts in may?