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This is 99% of the budgeted April sales. Not all sales are collected in the same month as the sale is made.
This answer results from omitting collections from sales that are expected to be collected in the third month after the sale. That is 4% of January sales that will be collected in April.
Using the cash collection pattern that refers to the credit sales we can estimate how much cash is collected from accounts receivable during April: $120,000 × 70% = $84,000 (from April credit sales) $100,000 × 15% = $15,000 (from March credit sales) $90,000 × 10% = $9,000 (from February credit sales) $70,000 × 4% = $2,800 (from January credit sales) Adding all these numbers together we will get $110,800 of cash collected in April from credit sales.
This is the cash collected from April sales only. See the correct answer for a complete explanation.