Assume a company is preparing a budget for its first two months of operations. During the first and second months, it expects cash sales of $42.000 and $62.000, respectively. The company expects to collect 35% of its credit sales in the month of the sale and the remaining 65% in the following month. What is the expected cash collections from credit sales during the first month?

a)$27,300

b)$14,700

c)$42,250

d)21,300