I thought It was "D" but it is not. so now I am confused. please help with answer and process thanks

Toups Paddleboards has a 30 -day collection period. Sales for the next calendar year are estimated at $1,950,$2,100,$2,650 and $3,200, respectively, by quarter, starting with the first quarter of the year. Given this information, which one of the following statements is correct? Assume a year has 360 days. Multiple Choice The Quarter 2 collections will be $2,000. The accounts receivable balance at the beginning of Quarter 4 will be $940. The Quarter 3 collections will be $2,375. The end of Quarter 4 accounts receivable balance will be $2,133. The Quarter 4 collections will be $3,017