Crowe Company expects the following total sales:

MONTH	SALES
MARCH	$30,000
APRIL	$20,000
MAY	$30,000
JUNE	$25,000

The company expects 70% of its sales to be credit sales and 30% for cash. Credit sales are collected as follows: 25% in the month of sale, 72% in the month following the sale with the remainder being uncollectible and written off in the month following the sale. The budgeted accounts receivable balance on May 31 is

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A. $14,350

B. $15,750

C. $20,550

D. $22,500