Ortiz Company estimates the following sales for 2021: Q1 - 200 units Q2 - 260 units Q3 - 330 units Q4 - 300 units All sales are on account, and each unit sells for $35. Ortiz Company collects 90% of sales in the quarter of the sale and 10% in the following quarter. At January 1, 2021, the balance in Accounts Receivable is $950. What are total sales for the year? A. $38,150 B. $37,100 C. $38,050 D. $39,100