Sims Company, a service provider, has a normal collection pattern of 24% during the month of service, 51% during the month after service, and 24% in the second month after service. All remaining amounts are uncollectible. On November Ist, Accounts Receivable were $600,900 ($400,000 of this amount related to October sales). November sales are expected to be $800,000. Based on the preceding, September sales were approximately: a) $ 627,600 b) $ 803,600 c) $1,600,000 d) $ 264,300 e) $ 800,000