On May 1, Your Firm Had a Beginning Cash Balance

On May 1, your firm had a beginning cash balance of $140. Your sales for April were $350 and your May sales were $430. During May you had cash expenses of $90 and payments on your accounts payable of $260. Your accounts receivable period is 30 days. What is your firm's beginning cash balance on June 1?

A) $100
B) $140
C) $220
D) $400
E) $570