Bavarian Brew's Schedule of Projected Cash Disbursement

Bavarian Brew's schedule of projected cash disbursement
All of Bavarian Brew's sales are credit sales. The company collects 60% of its sales in the next month and the remainder in the month after that.
-Due to a change in economic conditions Bavarian Brew will only be able to collect 40% of its March sales in April.What is the effect on the company's cash receipts in April as a result of this change?

A) cash receipts decline by $180
B) cash receipts decline by $90
C) cash receipts increase by $270
D) cash receipts increase by $90