Penn Distribution's sales budget for the second quarter follows:

April	$350,000
May	450,000
June	380,000

All sales are on account (credit) with 50 percent collected in the month of sale, 30 percent collected in the month after sale, and 20 percent collected in the second month after sale. There are no uncollectable accounts.Determine the accounts receivable at the end of June:

Select one:

A. $330,000

B. $385,000

C. $190,000

D. $280,000