I am confused on part D. I see some answers sayins 52,290 and others saying 182,100. Which is the correct answer. in the second photo my teacher says add in collections in april and may. again, not sure what that means. please help and thank you!

CHECK FIGURE c. Feb.: $112,200 March: $129,810 Problem 7-17A Preparing a sales budget and schedule of cash receipts Spalding Pointers Corporation expects to begin operations on January 1. Year 1, it will operate as a specialty sales company that sells laser pointers over the Internet. Spalding expects sales in January Year 1 to total $120,000 and to increase 5 percent per month in February and March. All sales are on account. Spalding expects to collect 70 percent of accounts receivable in the month of sale. 20 percent in the month following the sale, and 10 percent in the second month following the sale. Required a. Prepare a sales budget for the first quarter of Year 1. b. Determine the amount of sales revenue Spalding will report on the Year I first quarterly pro forma income statement c. Prepare a cash receipts schedule for the first quarter of Year 1. d. Determine the amount of accounts receivable as of March 31. Year 1. D. Continue your table from part C by adding in collections in April and May. This will enable you to show your work for the calculation of accounts receivable as of March 31st. The problem tells you Spalding expects to collect 70 percent of accounts receivable in the month of sale, 20 percent in the month following the sale, and 10 percent in the second month following the sale. Check figures are provided in the text. The check figures should be for part c not for part a, which is in the e-book