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Answer (C) is correct . Cash inflows for March would consist of 50% of March credit sales ($90 ¡Á 50% = $45), plus 30% of February credit sales ($120 ¡Á 30% = $36), plus 20% of January credit sales ($100 ¡Á 20% = $20), plus cash sales for March of $18. Consequently, total collections equal $119,000.<
Answer (A) is incorrect because The amount of $138,000 equals the sum of February credit sales and March cash sales.
Answer (B) is incorrect because The amount of $122,000 equals 50% of January credit sales, 30% of February credit sales, 20% of March credit sales, and 100% of March cash sales.
Answer (D) is incorrect because The amount of $108,000 is the total sales for March, not the total cash collections for March.