The following credit sales are budgeted by ELO Company:

January	$51,000
February	$75,000
March	$105,000
April	$90,000

The companys past experience indicates that 70% of the accounts receivable are collected in the month of sale, 20% in the month following the sale, and 8% in the second month following the sale. The anticipated cash inflow for the month of April is:

• $84,000.

• $90,000.

• $88,200.

• $92,580.