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Timpco, a retailer, makes both cash and credit sales $($i$.$e$.,$ sales on open account$).$ Information regarding budgeted sales for the last quarter of the year is as follows:

October November December

Cash sales $ $70,000$ $ $63,000$ $ $79,000$

Credit sales $70,00075,60086,900$

Total $ $140,000$ $ $138,600$ $ $165,900$

Past experience shows that $5\%$ of credit sales are uncollectible. Of the credit sales that are collectible, $60\%$ are collected in the month of sale; the remaining $40\%$ are collected in the month following the month of sale. Customers are granted a $1\mathrm{.}5\%$ discount for payment within $10$ days of billing. Approximately $75\%$ of collectible credit sales take advantage of the cash discount.

Inventory purchases each month are $100\%$ of the cost of the following month$$s projected sales. $($The gross profit rate for Timpco is approximately $30\%.)$ All merchandise purchases are made on credit, with $20\%$ paid in the month of purchase and the remainder paid in the following month. No cash discounts for early payment are available.

Required:

$1.$ Calculate the budgeted total cash receipts for November and December. $($Round your final answers to the nearest whole dollar amount.$)$

$2.$ Calculate budgeted cash disbursements for November and December $($budgeted total sales for January of the coming year equals $$166,000).$

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