Zinger Corporation has budgeted sales over the next four months below:

	September	October	November	December
Budgeted Sales...	$140,000	$150,000	$170,000	$130,000

Twenty five percent of the company's sales are for cash and 75% are on account. Collections for sales on account follow a stable pattern as follows: 42% of a month's credit sales are collected in the month of sale, 29% are collected in the month following sale, and 13% are collected in the second month following sale. The remainder are uncollectible. Given these data, cash collections for December should be:

Select one:

a. $125,050.00

b. $92,550.00

c. $155,900.00

d. $370,000.00