Cullumber, Inc., is a retail store operating in a state with a $5\%$ retail sales tax. The state law provides that the retail sales tax collected during the month must be remitted to the state during the following month. If the amount collected is remitted to the state on or before the twentieth of the following month, the retailer may keep $3\%$ of the sales tax collected. On April $10,2025$ Cullumber remitted $$195940$ tax to the state tax division for March $2025$ retail sales. What was Cullumber's March $2025$ retail sales subject to sales tax?

$$3838000.$

$$3955847.$

$$3918800.$

$$4040000.$