The LaPann Company has obtained the following sales forecast data:$$

July August September October

Cash Sales $$80,000$ $$70,000$ $$50,000$ $$60,000$

Credit Sales $$168,100$ $$242,200$ $$247,800$ $$200,000$

The regular pattern of collection of credit sales is $20\%$ in the month of sale, $70\%$ in the month following the month of sale, and the remainder in the second month following the month of sale. There are no bad debts.

What is the budgeted accounts receivable balance on September $30?$

a$.$

$$235,910$

b$.$

$$222,460$

c$.$

$$198,240$

d$.$

$$287,328$