IMACC Corporation has the following sales budget for the last half of 2022: July August $100,000 October 80,000 November $ 90,000 100,000 September 110,000 December 94,000 Historically, the cash collection of sales has been as follows: 65 percent of sales collected in month of sale 25 percent of sales collected in month following sale 8 percent of sales collected in second month following sale 2 percent of sales are uncollectible. What is the estimated accounts receivable as at December 31, 2022? a. 39,020 O b. 42,900 O c. 50,500 O d. 93,300