Marlin Company projects the following sales for the first three months of the$$ year: $ $10,800$ in January$$; $ $11,600$ in February$$; and $ $15,800$ in March. The company expects $70\%$ of the sales to be cash and the remainder on account. Sales on account are collected$50\%$ in the month of the sale and$50\%$ in the following month. The Accounts Receivable account has a zero balance on January $1.$ Round to the nearest dollar.