Copper Corporation has the following sales budget for the last six months of 2016:

July	$200,000	October	$180,000
August	160,000	November	200,000
September	220,000	December	188,000

Historically, the cash collection of sales has been as follows:

65 percent of sales collected in month of sale,

25 percent of sales collected in month following sale,

8 percent of sales collected in second month following sale, and

2 percent of sales is uncollectable.

Cash collections for October are
$117,000.
$174,000.
$184,800.
$199,000.
$176,400.