Verna's makes all sales on account, subject to the following collection pattern: 30% are collected in the month of sale; 50% are collected in the first month after sale; and 20% are collected in the second month after sale. If sales for October, November, and December were $69,000, $59,000, and $49,000, respectively, what was the budgeted receivables balance on December 31? a. $34,300.

b. $46,100.

c. $43,300.

d. $58,000.

e. Some other amount.