Elon Corporation's only cash receipts are those derived from customer sales. Elon makes both cash sales and sales on account. For its credit sales, Elon collects 50% in the month of the sale, 40% in the month following the sale, and 10% in the second month following the sale. Elon is preparing its cash budget for the upcoming year. Sales on account for the month of March are budgeted at $150,000. The budgeted accounts receivable balance on March 1 is $113,000, of which $90,000 represents uncollected sales made in February and $23,000 represents uncollected sales made in January. If Elons total cash receipts for the month of March are budgeted at $205,000, what are Elons budgeted cash sales dufing March?

-$17,000

-$35,000

-$53,000

-$71,000

-None of the above