The Clooney Companys sales for the next three months are as follows: February $150,000 March $180,000 April $200,000 Collection history for the company indicates that 50% of sales are collected in the month of the sale, 46% is collected in the following month, and 4% of sales are uncollectible. Budgeted cash receipts for April are

A $159,000

B $175,488

C $182,800

D $190,000