PTY $($Pty$)$ Ltd made the following sales forecast for the period September $-$ February:

MONTH SALES $($R$)$

September $316578$

October $335600$

November $360600$

December $422680$

January $90480$

February $135600$

Eighty percent of the sales of the firm is sold for cash, and the balance is collected from Pretorium Trust $($a buy aid organisation$)$ a month later.The organisation purchases its stock one month in advance of expected sales dates at $50\%$ of the projected sales value and pays cash for such purchases. The firm owns the building in which it operates, and space not utilised by the firm provides rental income from another small business worth R$25000$ per month. The business will increase the current rental fees charged to R$30000$ as from $1$ January. Salaries $($cost to company$)$ will amount to R$92448$ in November, R$93454$ in December and R$82500$ in January.

The following expenses are also payable in cash and need to be budgeted for on a monthly basis as follows:

$$ VAT at R$24542$ for November, R$27849$ for December and R$15635$ during January.

$$ Municipal accounts amounting to R$3500$ for November, R$4200$ for December and R$3800$ for January.

$$ Telecommunication costs $($including Internet$)$ amounting to R$4755$ for November, R$4866$ for December and R$3800$ for January.A sponsorship to a school amounting to R$30000$ is payable in January.

Assuming a beginning cash balance of R$61000$ on $1$ November, the net cash flow for January is closest to $...$

a$.$

$-$R$26385$

b$.$

$-$R$16615$

c$.$

$-$R$36415$

d$.$

$-$R$46550$