Could someone please help me answer this question?

The Bandeiras Corporation, a merchandising firm, has budgeted its activity for December according to the following information: Sales at $580,000, all for cash. Merchandise inventory on November 30 was $265,000. The cash balance at December 1 was $31,000. Selling and administrative expenses are budgeted at $99,000 for December and are paid in cash. Budgeted depreciation for December is $51,000. The planned merchandise inventory on December 31 is $295,000. The cost of goods sold is 70% of the sales price. All purchases are paid for in cash. There is no interest expense or income tax expense. . The budgeted cash receipts for December are: Multiple Choice $580,000 $631,000 O $445,000 $135,000