Use this information about Nuthatch Corporation to answer the question that follows.

Nuthatch Corporation began its operations on September $1$ of the current year. Budgeted sales for the first $3$ months of business$-$September, October, and November$-$are $$232,000,$$$303,000,$ and $$406,000,$ respectively. 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$.$ $$278,400$

b$.$ $$129,920$

c$.$ $$232,000$

d$.$ $$162,400$