In the month of March the Chester Corporation received and delivered orders of 154,000 units at a price of $15.00 for revenue of $2.310mil for their product Cake. Chester uses the accrual method of accounting and offers 30 day credit terms. By the end of May Chester had collected payments of $2.310mil for the March deliveries. How much of the collected $2.310mil should Chester show on the March 31st income statement and how much on the May 31st income statement?