Beta Company Is Now Preparing Their Budget for the 2^nd

Beta Company is now preparing their budget for the 2^nd quarter. The following data is provided:
$\begin{array}{|l|r|r|r|}\hline \text { Sales Budget } & \text { Apr } & \text { May } & \text { Jun } \\\hline \text { Cash sales } & \$ 32,000 & \$ 36,000 & \$ 42,000 \\\hline \text { Credit sales } & 40,000 & 50,000 & 54,000 \\\hline \text { Total sales } & \$ 72,000 & \$ 86,000 & \$ 96,000 \\\hline\\\hline\text { Budgeted Cash Collections }& \text { Apr } & \text { May } & \text { Jun }\\ \hline \text { Cash sales collected in month of sale } & \$ 32,000 & \$ 36,000 & \$ 42,000 \\\hline \text { Credit sales -20\% collected in current month } & 8,000 & 10,000 & 10,800 \\\hline \text { Credit sales - } 80 \% \text { collected from previous } & & & \\\text { month } & 29,000 & 32,000 & 40,000 \\\hline \text { Total collections } & \$ 69,000 & \$ 78,000 & \$ 92,800 \\\hline\end{array}$

For the budgeted balance sheet at June 30, what amount should be shown for Accounts receivable?

A) $43,200
B) $54,000
C) $96,000
D) $40,000