Dove Corporation began its operations on September $1$ of the current year. Budgeted sales for the first three months of business are $$241,000,$$$319,000,$ and $$426,000,$ 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

$$ a$.$ $$290,640$

b$.$ $$301,450$

c$.$ $$275,040$

d$.$ $$226,840$