Copper Corporation has the following sales budget for the last six months of 2007: July $200,000 October $180,000 August 160,000 November 200,000 September 220,000 December 188,000 Historically, the cash collection of sales has been as follows: 65 percent of sales collected in month of sale, 25 percent of sales collected in month following sale, 8 percent of sales collected in second month following sale, and 2 percent of sales is uncollectible. Cash collections for October are: a) 174,000 b) 199,000 c) 176,400 d) 117,000 e) 184,800