A Company collects 20% of a months sales in the month of sale, 70% in the month following sale, and 6% in the second month following sale. The remainder is uncollectible. Budgeted sales for the next four months are: Cash collections in April are budgeted to be:

A) $313,000

B) $292,000

C) $321,000

D) $320,000

Budgeted sales January $200,000 February $300,000 March $350,000 April $250,000