Oakton Furniture provided the following information relevant to its sales for December Year 1 and the first quarter of Year 2:

	December Year 1 (Actual)	January Year 2 (Budgeted)	February Year 2 (Budgeted)	March Year 2 (Budgeted)
Credit sales	$ 63,000	$ 143,000	$ 158,000	$ 113,000
Cash sales	$ 13,000	$ 28,000	$ 33,000	$ 15,000

Based on the company's collection history, 42% of credit sales are collected in month of sale and the remainder is collected in the following month. Total budgeted cash receipts in February are expected to be:

Multiple Choice

$35,910.

$44,200.

$48,000.

$182,300.