(Pro forma accounts receivable balance calculation)

The accounts receivable for Pastors Brewing Company on March 31, 2016 was $23,000. Firm sales are roughly evenly split between credit and cash sales, with 40 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	SALES	MONTH	SALES
January	$19,000	March	$31,000
February	$25,000	April (projected)	$35,000

.

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

b. How much cash did Pastors' realize during April from sales and collections?

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

$ (Round to the nearest dollar.)