The following credit sales are budgeted by Blue Spruce Corp.: February 232000 March 324800 April 278400 The company's past experience indicates that 70% of the accounts receivable are collected in the month of sale, 30% in the month following the sale. The anticipated cash inflow for the month of Aprilis O $ 212976. O $292320. O $ 259840. O $ 181888. Current Attempt in Progress An analysis and aging of the accounts receivable of Ayayai Corp. at December 31 reveal these data: Accounts receivable $ 3200000 300000 Allowance for doubtful accounts per books before adjustment (credit) Amounts expected to become uncollectible 360000 What is the cash realizable value of the accounts receivable at December 31 after adjustment? $3200000 O $ 2840000 $ 2540000 $ 2900000