In March, Digby Corporation received 162 orders for the Daft product at a price of $15.00. Digby uses the accrual method of accounting and offers 30-day loan terms. Digby delivered 108 balance units in March and 54 units in April. They received 54 payments in March, 54 in April, and 54 in May. How much revenue from this order is recognised in the income statement for March? How much is in the April Income Statement?