Compton Company Expects the Following Total Sales: the Company Expects

Compton Company expects the following total sales: The company expects 60% of its sales to be credit sales and 40% for cash. Credit sales are collected as follows: 30% in the month of sale, 70% in the month following the sale. The budgeted accounts receivable balance on May 31 is: $\begin{array}{|l|c|}\hline {\text { Month }} & \text { Sales } \\\hline \text { March } & \$ 30,000 \\\hline \text { April } & \$ 20,000 \\\hline \text { May } & \$ 30,000 \\\hline \text { June } & \$ 25,000 \\\hline\end{array}$

A) $12,240.
B) $12,600.
C) $20,400.
D) $21,000.