Browning Inc Credit Sales Are Collected Over a Two-Month Period,with 60 Per

Browning Inc.has projected the following sales information for the fourth quarter of 2009:
$\begin{array}{rr}&\underline{\text { October }} &\underline{ \text { November }}&\underline{ \text { December }}\\\text {Cash sales}&\$19000&\$ 26000 & \$ 32000 \\ \text {Credit sales}&\underline{35000}&\underline{45000} & \underline{ 60000} \\\text { Total sales}&\underline{\$54000}&\underline{\$71000}&\underline{ \$ 92000}\end{array}$
Credit sales are collected over a two-month period,with 60 per cent collected in the month of sale and 40 per cent collected in the month following sale.
Total cash collections for December are:

A) $86 000
B) $54 000
C) $83 600
D) $68 000