Four of Wands, LLC generated $255,000 in sales during January 2022. Of this amount, 25% was for cash. The remaining 75% of sales were made on account. The February 2022 sales on account were $170,000, which accounted for 80% of the total sales during the month. The company budgeted $350,000 in sales for March 2022 and expects sales in April 2022 to be 10% higher than March's sales. 20% of the total budgeted sales are for cash; the remaining budgeted sales are expected to be made on account. Sales on account carry credit terms of net 30. Historically, 70% of sales on account are collected in the month following the month of sale. 25% of sales on account are collected in the second month following the month of sale. 4% of sales on account are collected in the third month following the month of sale. The remaining 1% is deemed uncollectible. Given the above information, calculate the total expected cash receipts in April 2022. O A. $324,680 B. $246,150 C. $323,150 D. $316,180 O E. $322,000