X Company is a service company and prepares monthly financial statements. In April, it billed customers $420,000 for services it provided; in May, it billed customers $357,000 for services it provided. In May, the company received $285,000 from its April customers and $247,000 from its May customers. Which of the following amounts will appear on X Company's May Income Statement and Statement of Cash Flows?

A. both statements, $247,000

B. both statements, $357,000

C. Income Statement, $532,000; Statement of Cash Flows, $357,000

D. Income Statement, $357,000; Statement of Cash Flows, $532,000

E. Income Statement, $777,000; Statement of Cash Flows, $532,000

F. Income Statement, $532,000; Statement of Cash Flows, $777,000