April Wood Products accounts receivable increased during the year by $4 million.

a.	What is the amount of cash April Wood Products received from customers during the reporting period if its sales were $44 million? (Enter your answer in millions (i.e., 10,000,000 should be entered as 10).)

b.	Prepare a summary entry that represents the net effect of the selling and collection activities during the reporting period. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)