Sales are budgeted at $210,000 for May. Of these sales, $70,000 will be for cash; the remainder will be credit sales. One-half of a month's credit sales are collected in the month the sales are made, and the remainder is collected in the following month. All of the April 30 accounts receivable will be collected in May.

Sales are budgeted at $210,000 for May. Of these sales, $70,000 will be for cash; the remainder will be credit sales. One-half of a month's credit sales are collected in the month the sales are made, and the remainder is collected in the following month. All of the April 30 accounts receivable will be collected in May.

You haven't said what you're supposed to do. I'm going to assume get cash collections for May. Just go through each number one at a time. Write it down. Then look at the next sentence and think about what it's saying -- it's telling you what part of something is cash, and also telling you what portion will be collected. Have you attempted this yet?