题干：Bootstrap Corporation预测了本年度下半年的销售如下：
其中20%是现金销售。剩下的信用销售比例如下
那么12月31日计划应收账款净额为？
考点：Budget Methodologies and Budget Preparation-Projecting Cash Collections
关键词：20% cash credit percentage
解题思路：对于计算应收账款的现金流入的公式：
当月现金流入=现金销售+Σ每个月的赊销额×对应的回收百分比
到 m 月底，第n 月应收账款余额（m>n）=n 月赊销额－n 月赊销额×（当月回收比例+第二个月回收比例+…+第m-n+1 月回收比例）
到 m 月底，第n 月应收账款余额占比（m>n）=到m 月底，第n 月应收账款余额/第n月赊销额
Answer (B) is correct . December 31 receivables will consist of portions of credit sales from November ($480,000 ¡Á 80% = $384,000) and December ($450,000 ¡Á 80% = ? $360,000). The collections on these sales can be calculated as follows: Collections Credit Sales November December January FebruaryAnswer (A) is incorrect because The amount of $279,300 results from subtracting the bad debts from the net receivables.
Answer (C) is incorrect because The amount of $360,000 results from including an extra month in receivables that has already been collected.
Answer (D) is incorrect because The amount of $367,500 is based on total sales rather than credit sales.
20% of Bootstrap’s sales are for cash. The balance is subject to the collection pattern shown below. 
What is the planned net accounts receivable balance as of December 31?