72. The following credit sales are budgeted by Marigold Corp..

January		132600
February		195000
March		273000

The companys past experience indicates that 80% of the accounts receivable are collected in the month of sale, 20% in the month following the sale. The anticipated cash inflow for the month of March is

$273000.

$257400.

$265200.

$218400.

73. A $360 petty cash fund has cash of $75 and receipts of $260. The journal entry to replenish the account would include a

credit to Cash for $260.

credit to Petty Cash for $260.

debit to Cash for $260.

debit to Cash Over and Short for $25.