(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:

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?