Center Company Makes Collections on Sales According to the Following

Center Company makes collections on sales according to the following schedule:
$\begin{array}{|llcc|}\hline \text { \(30 \%\) in the month of sale}\\\hline \text { \(60 \%\) in the month following sale}\\\hline \text { \(8 \%\) in the second month following sale}\\\hline\end{array}$
The following sales are expected:
$$\begin{array} { | l | r | } \hline & \text { Expected Sales } \\\hline \text { January } & \$ 100,000 \\\hline \text { February } & \$ 120,000 \\\hline \text { March } & \$ 110,000 \\\hline\end{array}$$ Cash collections in March should be budgeted to be:

A) $110,000.
B) $110,800.
C) $105,000.
D) $113,000.