Copper Corporation has the following sales budget for the last six months of 2016:

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 uncollectable. Cash collections for September are

		$199,000.
		$240,000.
		$204,000.
		$161,400.
		$143,000.