Nuthatch Corporation began its operations on September $1$ of the current year. Budgeted sales for the first three months of business September, October, and November are $$231,000,$ $$315,000,$ and $$407,000,$ respectively. The company expects to sell $30\%$ of its merchandise for cash. Of 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 October from accounts receivable are estimated to be

a$.$ $$144,060$

b$.$ $$250,488$

c$.$ $$208,740$