Budgeted sales in Boris Buffoonery over the next four months are given below (Yes, the correct answer is here).

	September	October	November	December
Budgeted Sales	$100,000	$160,000	$180,000	$120,000

Twenty-five percent of the company's sales are for cash, and 75% are on account. Collections for sales on account follow a stable pattern as follows: 50% of a month's sales are collected in the month of sale, 30% are collected in the month following sale, and 15% are collected in the second month following sale. The remainder is uncollectible. What will December cash collections be?

		$103,500
		$120,000
		$138,000
		$153,000