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Answer (C) is correct . The amount collected in January on January sales will be $40,000 ($100,000 × 40%). The $72,000 balance in receivables from December sales represents 60% (50% + 10%) of that month’s total. Since the total December sales were $120,000 ($72,000 ÷ 60%), the amount expected to be collected in January is $60,000 ($120,000 × 50%). The $8,000 balance from November represents all the remaining expected collections from that month’s sales. Thus, total January collections on receivables are expected to be $108,000 ($40,000 + $60,000 + $8,000).

Answer (A) is incorrect because The amount of $76,800 results from treating the amounts given for previous months as total sales instead of remaining receivables.
Answer (B) is incorrect because The amount of $84,000 results from miscalculating the receivables from previous months.
Answer (D) is incorrect because The amount of $133,000 results from using the complement of the collection percentages.