Parlee Company's sales are 30% in cash and 70% on credit. Sixty % of the credit sales

Question:

Parlee Company's sales are 30% in cash and 70% on credit. Sixty % of the credit sales are collected in the month of sale, 25% in the month following sale, and 12% in the second month following sale. The remainder is uncollectible. The following are budgeted sales data:
Total sales....January $60,000...February $70,000...March $50,000....April $30,000
Total cash receipts in April would be budgeted to be:
a. $38,900
b. $47,900
c. $27,230
d. $36,230