The company expects to sell $30\%$ of its merchandise for cash. Of sales on account, $80\%$ are expected to be collected in the month of the sale and $20\%$ in the month following the sale,

The cash collections expected in September from accounts receivable are estimated to be

a$.$ $$131,040$

b$.$ $$163,800$

c$.$ $$234,000$

d$.$ &$280,800$