Sacrolotion Co.s sales are 10% cash and 90% on credit. Credit sales are collected as follows: 30% in the month of sale, 50% in the next month, and 20% in the following month. On December 31, the accounts receivable balance includes $10,500 from November sales and $42,000 from December sales. If total sales for January are budgeted to be $50,000, what are the expected cash receipts for January?

A. $43,100

B. $51,500

C. $59,000

D. $60,500