I'm trying to figure the revenue for the month of April with the following information. Borrowed 150,000 from a bank. Collected 30,000 from a sale in March. Sold 35,000 in cash and 65,000 on account.
I have 2 separate answers. I have 100,000 from the 35,000 and 65,000 sold. But I also added in the 30,000 which was collected from a sale in March.

In accrual accounting you would have recognized the $30,000 sale as revenue in March by:
Dr. A/R
Cr. Sales Rev

So in April when you got the money the JE would be
Cr. Cash
Dr. A/R

So, the correct answer is $100,000 for April