Courtney Company has the following sales budget: Budgeted Sales July $105,000 August $211,000 September $184,000 Credit sales represent 80 percent of budgeted sales. Of the credit sales, 20 percent is collected in the month of the sale, 60 percent in the month after the sale, and the remaining 15 percent is collected two months after the sale. Five percent of all sales are uncollectible and written-off, Cash receipts from sales in September amounted to o $135,320 $169,150 0 $162,120 o $107,200