April Wood Products' accounts receivable increased during the year by $13.0 million.

Required:
What is the amount of cash April Wood Products received from customers during the reporting period if its sales were $53.5 million? Prepare a summary entry that represents the net effect of the selling and collection activities during the reporting period.

1. What is the amount of cash April Wood Products received from customers during the reporting period if its sales were $53.5 million? (Enter your answer in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)

2. Prepare a summary entry that represents the net effect of the selling and collection activities during the reporting period. (Enter your answers in millions rounded to 1 decimal place. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)