On a certain day, the company took 92 people on whale watching trips. There were 40 children aged 12 and under, of which some children were under three years. If x represents the number of children under three years, which equation can be used to find the value of x, where C represents the total amount of money collected from tickets that day?

(92 − x)36 + (92 − 40) ⋅ 48 = C

(40 + x)36 + (92 − (40 + x)) ⋅ 48 = C

(92 + x)36 + (92 − (40 + x)) ⋅ 48 = C

(40 − x)36 + (92 − 40) ⋅ 48 = C