Verna's Makes All Sales on Account,subject to the Following Collection

Verna's makes all sales on account,subject to the following collection pattern: 20% are collected in the month of sale;70% are collected in the first month after sale;and 10% are collected in the second month after sale.If sales for October,November,and December were $70,000,$60,000,and $50,000,respectively,what was the budgeted receivables balance on December 31?

A) $40,000.
B) $46,000.
C) $49,000.
D) $59,000.
E) Some other amount.