A health system has forecast net patient revenue in the first 3 months of the year as follows (figures in millions): January, $200; February, $140; March, $200. 70% of services are usually paid for in the month that they take place, 20% in the following month, and the final 10% in the next month. Receivables at the end of December were $100 million. What are the forecast for outstanding receivables at the end of March?
A. $132 million B. $100 million C. $78 million D. $92 million