On April 1^st,a Firm Had a Beginning Cash Balance of $239.March

On April 1^st,a firm had a beginning cash balance of $239.March sales were $474 and April sales were $463.During April,the firm had cash expenses of $135 and payments on accounts payable of $212.The accounts receivable period is 30 days.What is the firm's beginning cash balance on May 1^st? Assume a 360-day year.

A) $397
B) $366
C) $419
D) $382
E) $355