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Answer (B) is correct . Collections from April cash sales will be half of total sales, or $50,000. From January’s $50,000 of credit sales, collections should be 10%, or $5,000. From February’s $100,000 of credit sales, collections should be 20%, or $20,000. From March’s $150,000 of credit sales, collections will be 70%, or $105,000. Thus, total collections will amount to $180,000.

Answer (A) is incorrect because Failure to include the cash sales for April results in $130,000.
Answer (C) is incorrect because Half of total sales is used to calculate collections from credit sales, and April’s cash sales must be included.
Answer (D) is incorrect because The amount of $360,000 results from using total sales for the first 3 months instead of credit sales.