$($Pro forma accounts receivable balance calculation$)$ Jimmie's micro brewery is located in downtown Ruston, Louisiana in a restored section of the old Ford dealership. Jimmie sells his beer both to retail customers that visit his brewery and also distributes his line of craft beers through M$.$ L$.$ Keith Food Distributors. Jimmie's wholesale distributor

purchases his beer on credit which amounts to about $50\%$ of the brewery's total sales.

Firm sales were roughly evenly split between credit and cash sales, with $25$ percent of the credit sales collected in the month after the sale and the remainder $2$ months after the sale. Historical and projected sales for the brewing company are given here:

MONTH

January

February

SALES

$$60,000$

$$65,000$

MONTH

March

April $($projected$)$

SALES

$$70,000$

$$60,000$

a$.$ Under these circumstances, what should the balance in accounts receivable be at the end of April?

b$.$ How much cash did Jimmie's realize during April from sales and collections?