Fiscal Company has the following sales budget for the last six months of 20X5:

July$100,000October$ 90,000

August80,000November 100,000

September 110,000December94,000

Historically, the cash collection of sales has been as follows:

65% of sales collected in the month of sale,

25% of sales collected in the month following the sale,

8% of sales collected in the second month following the sale, and

2% of sales are uncollectible.

Cash collections for September are ?

A) $71,500

B) $86,700

C) $99,500

D) $102,000