Blackberry Manufacturing budgeted sales on account of $140,000 for July, $250,000 for August, and $180,000 for September. Experience indicates that none of the sales on account will be collected in the month of the sale, 60% will be collected the month after the sale, 36% in the second month, and 4% will be uncollectible. The cash receipts from accounts receivable that should be budgeted for September would be: Select one: a. $200,400 O b. $190,400 O c. $206,000 d. $314,000