Don Gaspar and Company is a legal services firm. All sales of legal services are billed to the client (there are no cash sales). Don Gaspar expects that, on average, 50 percent will be paid in the month of billing, 30 percent will be paid in the month following billing, and 15 percent will be paid in the second month following billing. For the next five months, the following sales billings are expected:
May ...... $60,000
June ...... $72,000
July ....... $55,000
August ..... $62,000
September ... $65,000

Required:
Prepare a schedule showing the cash expected in payments on accounts receivable in August and in September.