Parlee Company's sales are 30% in cash and 70% on credit. Sixty percent of the credit sales are collected in the month of sale, 25% in the month following sale, and 12% in the second month following sale. The remainder is uncollectible. The following are budgeted sales data:

	January	February	March	April
Total Sales	$64,000	$90,000	$79,000	$33,000

What would be the budgeted total cash receipts in April?

a.

$31,285

b.

$23,760

c.

$32,245

d.

$45,145