D. $210,000 Budgeted sales in Acer Corporation over the next four months are given below: September October November December Budgeted sales $140,000 S150,000 $170,000 $130,000 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 credit 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 are uncollectible. Given these data, cash collections for December should be: A. $136,375 B. $98,125 C. $103,875 D. $119,500