The budgeted sales for the next four quarters are $192,000, $288,000, $288,000 and $336,000, respectively. It is estimated that sales will be paid for as follows: 75% of the total will be paid in the quarter that the sales were made, of the balance, 50% will be paid in the quarter after the sale was made. The remaining 50% will be paid in the quarter after this. The amount of cash received in quarter 3 will be

A. $324,000 B. $276,000 C. $144,000 D. $240,000 E. none of these