_____ 10. Budgeted sales in Ann Company over the next four months are given below:

Budgeted Sales

Sep = $100,000

Oct. = $160,000

Nov. = $180,000

Dec. = $120,000 Twenty-five percent of the company's sales are for cash and 75% are on account. Collections for sales on account follow a stable pattern as follows: 50% of a month's credit sales are collected in the month of sale, 30% are collected in the month following sale, and 15% are collected in the second month following sale. The remainder is uncollectible. Given these data, cash collections for December should be:

A.	$138,000
B.	$133,500
C.	$120,000
D.	$103,500