Please explain the question (a), how the number be calculate?

Thanks

6.14 Preparation of receipts from debtors schedule and cash budget Elvstrom Company prepares monthly cash budgets. Provided below is a set of relevant data extracted from existing reports, and the sub-budgets for the two months of September and October. Credit sales Direct materials purchases Direct labour Manufacturing overhead Marketing and administration expenses Proceeds from sale of old equipment Cash payment for new IT equipment September $314 000 162 000 51 400 21 600 39000 October $412 000 216 000 55 200 23 400 39000 8200 16500 All sales are on credit. Collections from debtors normally have the following pattern: 60 per cent in the month of sale, 30 per cent in the month following the sale, and 10 per cent in the second month following the sale. Fortunately, Elvstrom does not have much trouble with bad debts. Sales in June, July and August were $295 000, $266 000 and $302 000 respectively. Direct material purchases are paid for in the month following the purchase. Purchases in August were $182 000. Manufacturing overhead includes $12 500 for depreciation expense, while the marketing and administration expenses include an amount off $5600 for depreciation expenses. Elvstrom expects to be able to repay the principal on a $50 000 loan in October. Required (a) Prepare a schedule of receipts from debtors for the two months ending 31 October. (a) Receipts from Debtors Schedule for two months ending 310ctober September October June $295 000 July $266 000 | August $302 000 September $314 000 October $412 000 26 600 90 600 188 400 30 200 94 200 247 200 371 600 305 600