Barlin Company collects its revenue from sales according to the following pattern:

	$
Cash sales (% of Total Sales paid for in cash)	10%
Credit sales (% of Total Sales on credit):	90%
% of credit sales collected during the month of sale	30%
% of credit sales collected during the month following the month of sale	50%
% of credit sales collected during the second month following the month of sale	15%

If Sales Revenue was budgeted to be $30,000 in July, $50,000 in August and $45,000 in September, calculate the Accounts Receivable balance at the end of the third quarter.

Do not use dollar signs or commas in your answer.

a) 30150

b) 25750

c) 32500

d) 33075

e) 27225