A health system has forecast net patient revenue in the first three months of the year as follows (figures in millions): January, $200; February, $140; and March, $200. December revenues were $200. Seventy percent 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 is the forecast for outstanding receivables at the end of March? $132 million $114 million $100 million $92 million .