On average, it takes $3$ months before Vaughn Corp. fully completes the collection cycle for its credit sales. All sales are made on

account, with $20\%$ of customers paying in the month of sale, $40\%$ paying the month after sale, and $35\%$ paying their balance $2$ months

after the sale; the remaining $5\%$ is considered uncollectible. Given Vaughn's budgeted sales for the $4$ months leading up to quarter$-$

end, as shown below, determine the company's collectible $($or net$)$ A$/$R balance on September $30.$

A$/$R balance on September $30$

$