Oakton Furniture Provided the Following Information Relevant to Its Sales

Oakton Furniture provided the following information relevant to its sales for December Year 1 and the first quarter of Year 2: $$\begin{array} { l c c c c } & \begin{array} { c } \text { Dec. Year 1 } \\\text { (Actual) }\end{array} & \begin{array} { c } \text { Jan Year 2 } \\\text { (Budgeted) }\end{array} & \begin{array} { c } \text { Feb. Year 2 } \\\text { (Budgeted) }\end{array} & \begin{array} { c } \text { Mar. Year 2 } \\\text { (Budgeted) }\end{array} \\\text { Credit sales } & \$ 120,000 & \$ 280,000 & \$ 310,000 & \$ 220,000 \\\text { Cash sales } & \$ 20,000 & \$ 50,000 & \$ 60,000 & \$ 24,000\end{array}$$ Based on the company's collection history,42% of credit sales are collected in month of sale,and the remainder is collected in the following month.Cash collections in January from December credit sales would be:

A) $69,600.
B) $81,200.
C) $72,000.
D) $84,000.