MC Qu. 28 Carruthers Company expects the following tot... Carruthers Company expects the following total sales:

Month	Sales
March	$36,000
April	$26,000
May	$20,000
June	$31,000

The company expects 70% of its sales to be credit sales and 30% for cash. Credit sales are collected as follows: 25% in the month of sale, 68% in the month following the sale with the remainder being uncollectible and written off. The budgeted accounts receivable balance on May 31 is:

Which one is correct.

(A) $9,100.

(B) $27,170.

(C) $10,500.