Dove Corporation began its operations on September 1 of the current year. Budgeted sales for the first three months of business are $247,000, $301,000, and $421,000, respectively, for September, October, and November. The company expects to sell 25% of its merchandise for cash. Of sales on account, 70% are expected to be collected in the month of the sale and 30% in the month following the sale. The cash collections expected in October are Oa. $278,160 Ob. $217,960 Oc. $288,850 Od. $267,360