Oakton furniture provided the following information relevant to its sales for december year 1 and the first quarter of year 2:
dec. year 1 | jan. year 2 | feb. year 2 | mar. year 2
(actual) | (budgeted) | (budgeted) | (budgeted)
credit sales $ 67,000 | $ 147,000 | $ 162,000 | $ 117,000
cash sales $ 17,000 | $ 32,000 | $ 37,000 | $ 19,000

based on the company's collection history, 42% of credit sales are collected in month of sale and the remainder is collected in the following month.

cash collections in january from december credit sales would be?