Kid's Delight Expects to Sell $8,200 Worth of Toys in December,$3,700

Kid's Delight expects to sell $8,200 worth of toys in December,$3,700 worth in January,$4,400 in February,and $6,100 in March.The wholesale cost is 72 percent 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 $2,992.
B) The March collections are $3,700.
C) The accounts receivable balance at the end of March is $4,400.
D) The purchases for February are $3,168.
E) The accounts payable balance at the end of January is $5,832.