Wylie & Company developed the following data for the month of June:

June 1 cash balance	$ 2,300
Cash sales in June	$ 67,000

Credit sales for June are $20,000; for May are $10,000; and for April are $16,000. 60% of credit sales are collected in the month of sale, 20% in the following month, and 10% in the second month following the sale. Purchases for May were $34,000 and for June are $40,000. Half of purchases are paid for in the month of purchase and the remainder in the following month. June salaries are $28,400, utilities expenses are $1,090, and depreciation on the building is $1,000. June's total cash receipts equaled:

a.$67,000.

b.$79,000.

c.$15,600.

d.$37,000.

e.$82,600.