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 $$248,000,$ $$311,000,$ and $$402,000,$ 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 September from accounts receivable are estimated to be

a$.$ $$138,880$

Ob$.$ $$297,600$

c$.$ $$173,600$

Od$.$ $$248,000$