Madden Inc. has the following sales budget for the months indicated:

January	$250,000
February	200,000
March	230,000
April	220,000
Fixed Selling and Administrative	10

Collections on account have been determined to follow the pattern below:

60% of sales collected in the month of sale

25% of sales collected in the month after the sale

12% of sales collected two months after the sale

3% of sales is uncollectible

Cash collections for April would be:

	a.	$219,800
	b.	$226,400
	c.	$214,800
	d.	$213,500