Breakwater Aquatics Has a 45 Day Accounts Receivable Period

Breakwater Aquatics has a 45 day accounts receivable period.The estimated quarterly sales for this year,starting with the first quarter,are $6,800,$7,100,$8,200,and $6,400,respectively.What is the accounts receivable balance at the beginning of the third quarter? Assume a year has 360 days.

A) $3,400
B) $3,550
C) $6,950
D) $7,100
E) $7,650