Stickel Company has the following sales budget:

Month Cash Sales Credit Sales

September $100,000 $200,000

October 125,000 190,000

November 207,000 199,000

December 67,000 144,000

Collection of credit sales are 50% in the month of sale, 40% in the month following sale, and 10% two months following sale. No uncollectible accounts are expected. What is the expected balance of Accounts Receivable at October 31?

A) $95,000

B) $110,000

C) $115,000

D) $180,000