A company's past experience indicates that 60% of its credit sales are collected in the month of sale, 30% in the next month, and 5% in the second month after the sale; the remainder is never collected. Budgeted credit sales were:
 January                       $180,000
 February                      108,000
 March                           270,000
 The cash inflow in the month of March is expected to be
 a. $203,400.
 b. $153,900.
 c. $162,000.
 d. $194,400.