In the Month of March, Digby Corporation received orders of 196 units at a price of $15.00 for their product Dim. Digby uses the accrual method of accounting and offers 30 day credit terms. Digby delivers 130 units in March and the balance of 65 units in April. They received payment for 65 units in March, 65 units in April, and 65 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)

• $1,950 , $975

• $975 , $975

• $2,940 , 0

• 0 , $2,940