Budgeted sales in Acer Corporation over the next four months are given below: Thirty percent of the company's sales are for cash and 70% 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 collecteg in the month following sale, and 20% are collected in the second month following sale. Given these data, cash collections for December should be: $141,800 $100,500 $118,700 $161,400