I have a follow-up question to the answer provided by Darrell Levine for the following question:

49. Memphis Company anticipates total sales for April, May, and June of $800,000, $900,000, and $950,000 respectively. Cash sales are normally 25% of total sales. Of the credit sales, 30% are collected in the same month as the sale, 65% are collected during the first month after the sale, and the remaining 5% are collected in the second month. Compute the amount of accounts receivable reported on the company's budgeted balance sheet for June 30.

A. $561,500.

B. $712,500.

C. $463,125.

D. $496,875.

E. $617,500.

Per Darrell and per the test answers, Answer D is correct. While this is the correct answer; I do not understand why the credit sales amount for April is calculated @ 65% and included in the June 30th accounts receivable balance. 65% should be collected during the first month after sale - which would be May. However, in this solution, 600,000 (the credit sales for April) is included the solution. Can you please explain this?