Mitchell's expects its September sales to be 28% higher than its August sales of $170,000. Manufacturing costs were $110,000 in August and are expected to be $125,000 in September. All sales are on credit and are collected as follows: 30% in the month of the sale and 70% in the following month. Payments of manufacturing costs are as follows: 25% in the month of production and 75% in tre following month. The beginning cash balance on September 1 is $9,500. The ending balance on September 30 would be S74,000 $72,900 $61,500 $80,030