Lash Corporation has the following sales budget for the last half of 2000: May $164,000 June $145,000
July $206,000 August $181,000
September 168,000 October 203,000
November 209,000 December 185,000

Sales are immediately due, however the cash collection of sales, historically, has been as follows: 55% of sales collected in the month of sale, 35% of sales collected in the month following the sale, 7% of sales collected in the second month following the sale, and 3% of sales are uncollectible.

Required:
a. What are the expected cash collections in September?
b. What is acciounts receivable at September 30?