Shown below is the sales forecast for Cooper Inc. for the first four months of the coming year.

	January	February	March	April
Cash sales	$15,000	$24,000	$18,000	$14,000
Credit sales	$100,000	$120,000	$90,000	$70,000

On average, 50% of credit sales are paid for in the month of the sale, 30% in the month following sale, and the remainder are paid two months after the month of the sale. Assuming there are no bad debts, the expected cash inflow in March is:

$138,000

$122,000

$119,000

$108,000