Baker Industries Has a 45 Day Accounts Receivable Period

Baker Industries has a 45 day accounts receivable period.The estimated quarterly sales for this year,starting with the first quarter,are $1,300,$1,500,$1,800 and $3,100,respectively.How much does the firm expect to collect in the third quarter? Assume that a year has 360 days.

A) $1,300
B) $1,400
C) $1,650
D) $1,900
E) $2,550