Seventy percent of Parlee Corporation's sales are collected in the month of sale, 25% in the month following sale, and 5% in the second month following sale. The following are budgeted sales data for the company:

January February March April

$600,000 $700,000 $500,000 $300,000

Total budgeted cash collections in April would be:

a. $210,000

b.

$35,000

c.

$125,000

d. $370,000