A Company Anticipates Selling $200,000 of Goods, of Which $15,000

A company anticipates selling $200,000 of goods, of which $15,000 will probably be uncollectible.Which of the following statements is true?

A) $15,000 does not appear on the cash budget.
B) $215,000 is added to the cash budget.
C) $15,000 is subtracted from the cash budget.
D) $185,000 appears as a disbursement on the cash budget.
E) None of these.