Five Friends Relocation Company prepared the following sales budget: Month Cash Sales Credit Sales March $25,000 $10.000 April $32,000 $19.000 May $40,000 $39,000 June $59,000 $47,000 Credit collections are 40% in the month of sale, 40% in the month following the sale, and 10% two months following the sale. The remaining 10% is expected to be uncollectible. What is the total cash received in April to account for the April sales at Five Friends Relocation Company? CE O A. $36,000 OB. $4,000 O c. $39,600 OD. $7,600