In the month of March the Digby Corporation received and delivered orders of 173,000 units at a price of $15.00 for revenue of $2.595mil for their product Drum. Digby uses the accrual method of accounting and offers 30 day credit terms. By the end of May Digby had collected payments of $2.595mil for the March deliveries. How much of the collected $2.595mil should Digby show on the March 31st income statement and how much on the May 31st income statement?

	$2.595mil in March; $0 in May
	$1.298mil in March; $1.298mil in May
	$0 in March; $2.595mil in May
	$0.856mil in March; $1.739mil in May