Please show calculations.

Browning Company's sales budget shows the following expected total sales:

Month Sales

January $22,000

February $33,000

March $38,000

April $43,000

The company expects 70% of its sales to be on account (credit sales). Credit sales are collected as follows: 25% in the month of sale, 72% in the month following the sale with the remainder being uncollectible and written off. The total cash inflows from sales in April would be:

a. $27,915.

b.$22,575.

c. $24,200.

d. $39,577.