Welton company prepared its master budget for the first quarter (January, February and March) of the year. The amount of sales shown on the March 31 pro forma income statement is equal

a. to the total amount of sales for January, February and March that are shown in the sales budget.

b. to the amount of sales shown on the March 31 sales budget.

c. to the amount of cash collections from accounts receivable shown on the cash budget.

d. to the total amount of cash collections from accounts receivable for January, February and March.