McDonald and Sons have expected sales of $320, $350, $410, and $460 for the months of January through April, respectively. The accounts receivable period is 15 days. What is the accounts receivable balance at the end of February? Assume that a year has 360 days.

A) $160
B) $175
C) $205
D) $335
E) $380

The accounts receivable balance at the end of February reflects the sales made in the last 15 days of February. Since February has 28 days (assuming it's not a leap year), the sales from February 14th to February 28th are considered. Assuming sales are evenly distributed throughout the month, February's daily sales rate is $350 / 28 = $12.50. For 15 days, the accounts receivable balance is 15 * $12.50 = $187.50. However, since this exact value is not an option and the closest option is B) $175, it appears there was a mistake in the calculation or in the interpretation of the options provided. The correct approach to find the exact answer involves calculating the daily sales rate for February correctly and then multiplying by the number of days sales are outstanding (15 days). Given the options and the closest match principle, B) $175 would be considered the best answer, acknowledging a potential discrepancy in calculation or option listing.