In the month of March the Chester Corporation received and delivered orders of $175,000$ units at a price of $$15\mathrm{.}00$ for revenue of $$2\mathrm{.}625$mil for their product Clack. Chester uses the accrual method of accounting and offers $30$ day credit terms. By the end of May Chester had collected payments of $$2\mathrm{.}625$mil for the March deliveries. How much of the collected $$2\mathrm{.}625$mil should Chester show on the March $31$st income statement and how much on the May $31$st income statement?

$$1\mathrm{.}313$mil in March; $$1\mathrm{.}313$mil in May

$$2\mathrm{.}625$mil in March; $$0$ in May

$$0$ in March; $$2\mathrm{.}625$mil in May

$$0\mathrm{.}866$mil in March; $$1\mathrm{.}759$mil in May