The Gardner Company expects sales for October of $256,000. Experience suggests that 40% of sales are for cash and 60% are on credit. The company collects 50% of its credit sales in the month of sale and 50% in the month following sale. Budgeted Accounts Receivable on September 30 is $71,000. What is the amount of Accounted Receivables on the October 31 budgeted balance sheet? (Round your intermediate calculations to two decimal places.)

$102,400.

$128,000.

$71,000.

$76,800.

$153,600.