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Answer (A) is correct . April collections will consist of 15% of February’s gross sales ($51,000) and both components of March sales, those collected within the discount period ($370,000 × 98% × 50% = $181,300), and those collected after it ($370,000 × 30% = $111,000). Total April cash collections are therefore $343,300 ($51,000 + $181,300 + $111,000).

Answer (B) is incorrect because The amount of $347,000 results from failing to account for the 2% discount period on March sales.
Answer (C) is incorrect because The amount of $349,300 results from using April sales.
Answer (D) is incorrect because The amount of $353,000 uses April sales and overlooks the discount.