Can someone help me and explain the equations? Requirement 2 especially

Maynard Company projects the following sales for the first three months of the year $11,500 in January; $14,600 in Fehruary; and $10,500 in March. The compary sxpecth 70% of the sales to be cash and the remainder on account. Sales on account are collected 50% in the month of the sale and 50% in the fotowing month. The Accounts Receivable account has a zero balance on danuary 1. Round to the nearest dollar. Read the re Cuh Receipts from Custerneet Clear all Check answer. Accounts Recelvable balance, March 31: Credit sales, collection in April and May