The BRS Corporation makes collections on sales according to the following schedule:

$45\%$ in month of sale

$53\%$ in month following sale

$2\%$ in second month following sale

The following sales have been budgeted:

Sales

April $$220,000$

May $$150,000$

June $$140,000$

Budgeted cash collections in June would be:

Multiple Choice

$$146,900$

$$140,000$

$$140,440$

$$142,500$