The Boat Works has sales of $3.4 million for the month. The firm collects 35% of its sales in the month of sale with the remainder paid the following month. The sales of last month were $1.4 million. The end balance of the month is $2.38 million in accounts receivable. What is the accounts receivable balance at the beginning of the month? A. $1.19 million B. $0.17 million C. $1.08 million D. $2.21 million