A Company Is Formulating Its Plans for the Coming Year,including

A company is formulating its plans for the coming year,including the preparation of its cash budget.Historically,the company's sales are 30% cash.The remaining sales are on credit with the following collection pattern:
$$\begin{array} { | l | c | } \hline \text { Collections on Account } & \text { Percentage } \\\hline \text { In the month of sale } & 40 \% \\\hline \text { In the month tollowing the sale } & 58 \% \\\hline \text { Uncollectible } & 2 \% \\\hline\end{array}$$
Sales for the first 5 months of the coming year are forecast as follows:
$$\begin{array} { | l | r | } \hline \text { January } & \$ 3,500,000 \\\hline \text { February } & 3,800,000 \\\hline \text { March } & 3,600,000 \\\hline \text { April } & 4,000,000 \\\hline \text { May } & 4,200,000 \\\hline\end{array}$$ For the month of April,the total cash receipts from sales and collections on account would be: (CIA adapted)

A) $3,729,968.
B) $3,781,600.
C) $4,025,200.
D) $4,408,000.