The Kafusi Company Has the Following Budgeted Sales: the Regular

The Kafusi Company has the following budgeted sales: The regular pattern of collection of credit sales is 30% in the month of sale, 60% in the month following the month of sale, and the remainder in the second month following the month of sale. There are no bad debts.
-The budgeted accounts receivable balance on May 31 would be:

A) $210,000
B) $212,000
C) $180,000
D) $242,000