Answer:
a. January=  $300,000, February = $345,000 and  March = $396,750
b.  $1,041,750
c. January=  $198,000, February = $296,700 and  March = $374,205
d. $22,545
Explanation:
Sales Budget [to determine sales revenue]
January                                =  $300,000
February ($300,000 × 1.15) = $345,000
March ($300,000 × 1.15^2)  = $396,750
Revenue for the quarter      = $1,041,750
Cash Receipts Schedule [to determine receipts and receivables balance]
                                      January        February           March
Sales                            $300,000     $345,000       $396,750
Receipt - 66%              ($198,000)    ($227,700)    ($261,855)
Receipt - 23 %                     -              ($69,000)      ($79,350)
Receipt - 11 %                       -                    -               ($33,000)
Total Receipts             ($198,000)   ($296,700)     ($374,205)
Account Receivable    $102,000       $48,300         $22,545