Answer the Following Question(s)using the Information Below

Answer the following question(s) using the information below.Fiscal Company has the following sales budget for the last six months of 2018:
Historically, the cash collection of sales has been as follows:

-What is the ending balance of accounts receivable for September, assuming uncollectible balances are written off during the third month following the sale?

A) $99,500
B) $48,500
C) $44,900
D) $46,500
E) $54,500