january february march april may june january sales $65,000 $19,500 $26,000 $19,500 (65000 x 30% , 40% , 30%) february sales $79,000 $23,700 $31,600 $23,700 (79000 x 30% , 40% , 30%) march sales $90,000 $27,000 $36,000 $27,000 (90000 x 30%, 40% , 30%) april $102,000 $30,600 $40,800 $30,600 (102000 x 30% , 40% , 30%) may $96,500 $28,950 $38,600 (96500 x 30% , 40% ) june $92,000 $27,600 (92000 x 30% ) cash receipts $19,500 $49,700 $78,100 $90,300 $96,750 $96,80