Orion Corporation is preparing a cash budget for the six months beginning January 1. Shown below are the company's expected collection pattern and the budgeted sales for the period. 

Expected collection pattern: 
65% collected in the month of sale 
20% collected in the month after sale 
10% collected in the second month after sale 
4% collected in the third month after sale 
1% uncollectible 

Budgeted sales: 
January $160,000 
February 185,000 
March 190,000 
April 170,000 
May 200,000 
June 180,000 

The estimated total cash collections during April from sales and accounts receivables would be: 

A) $155,900. 
B) $167,000. 
C) $171,666. 
D) $173,400.