Krista's Sells $4,000 Worth of Goods in December, $2,800 Worth

Krista's sells $4,000 worth of goods in December, $2,800 worth in January, $3,200 in February and $3,500 in March. The wholesale cost is 65% of the retail price. The firm has a receivables period of 30 days, a payables period of 60 days, and buys inventory one month prior to selling it. Which one of the following statements is correct?

A) The February payments to suppliers are $2,080.
B) The January collections are $3,400.
C) The accounts receivable balance at the end of March is $6,700.
D) The purchases for February are $2,080.
E) The accounts payable balance at the end of January is $3,900.