Sales forecasts for the first half of 2022 are as follows Sales 2022 January February March April May June $100 $120 $140 $150 $200 $300 Assume that the following cash collection pattern for sales is expected For any given month's sales, 40% of the month's sales are on a cash basis and 70% of the credit (remaining) balance is collected one month following the sales, with the remaining 30% collected two months following the sales The expected (pro forma) total account receivable balance at the end of April 2022 is: O a. 50 b.$115 OC: 525 O d.390