9. Budgeted sales in Allen Company over the next four months are given below: Budgeted sales ......... September $100,000 October $160,000 November December $180,000 $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 are uncollectible. Given these data, cash collections for December should be: A. $138,000 B. $133,500 C. $120,000 D. $103,500