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 are uncollectible. The following are budgeted sales data:

January

February

March

April

Total sales

$60,000

$70,000

$50,000

$30,000

Total cash receipts in April would be budgeted to be:

a. $38,900.

b. $27,230.

c. $36,230

d. $47,900.