Gardner Company expects sales for October of $259,000. Experience suggests that 55% of sales are for cash and 45% are on credit. The company collects 50% of its credit sales in the month of sale and 50% in the month following sale. Budgeted Accounts Receivable on September 30 is $73,500. What is the amount of cash expected to be collected in October?

Multiple Choice

A) $129,500.

B) $215,950.

C) $200,725.

D) $142,450.

E) $274,225.