USE THE FOLLOWING INFORMATION TO ANSWER QUESTIONS $4$ TO $6.$

Sports Ltd is preparing a cash budget for the first six months of the coming year, $2024.$

The company$$s financial manager has pulled all the cash sales and income from the past year $(2023)$ and adjusted them for the expected growth in the coming year already and calculated net cash flows for each month, except for collections from credit sales. The system however does not do credit collection estimates, however an ageing report has been generated.

Credit sales over the last four months of $2023$ were as follows:

September

October

November

December

R$10000$

R$12000$

R$15000$

R$50000$

Credit sales for the first $6$ months of $2024$ were estimated as follows:

January

February

March

April

May

June

R$5000$

R$10000$

R$12000$

R$14000$

R$18000$

R$25000$

The ageing analysis indicates that on credit sales, payments are usually made as follows for any given month$$s sales:

$1$ month

$2$ months

$3$ months

$50\%$

$30\%$

$20\%$

The net cash flows for the first six months of $2024$ excluding the credit collections were estimated as follows:

January

February

March

April

May

June

$-$R$20000$

$-$R$20000$

$-$R$40000$

$-$R$50000$

$-$R$50000$

$-$R$65000$

The cash balance at the start of January is R$0.$

What would the receipts from credit sales that took place in December $2023$ be$,$ in the month of January $2024?($Ie$.$ The collection on credit sales that took place in December $2023,$ in January $2024.)$

a$.$

R$0$

b$.$

R$15000$

c$.$

R$25000$

d$.$

R$50000$