Nuthatch began its operations on September 1 of the current year. Budgeted sales for the first three months of business-September, October, and N sa o o, s 316,000 and (26 000 respectively. The company expects to sell 30% of its merchandise for cash or sales on account, 80% are expected to be collected in the month of the sale and 20% in the month following the sale. The cash collections expected in September from accounts receivable are estimated to be a. $136,080 b, $291,600 c. $243,000 d. $170,100