In the Month of March, Baldwin received orders of 152 units at a price of $15.00 for their product Baker, and in April receives an order for 38 units of their product Baker at $15.00. Baldwin uses the accrual method of accounting and offers 30 day credit terms. Baldwin delivers 0 units in March, 152 units in April and 38 units in May. They received payment for 152 units in April, and payment for 38 units in May. How much revenue is recognized on the March income statement from this order?

How much in the April Income statement? (Answer in thousands)

a) $2,850 , $0

b) $9500, $2,280

c) $0, $2,280

d) $2,280, $570