What is the total amount in accounts receivable at the time of sale for U's textbooks?

To determine the total amount in accounts receivable at the time of sale for U's textbooks, it's important to understand what accounts receivable represents. Accounts receivable is an asset that reflects the amount of money owed to a business for goods or services that have been delivered but not yet paid for by customers.

In this scenario, the answer B indicates that the total amount in accounts receivable is 15,000,000. This figure could represent the total sales made on credit for the textbooks, as it’s common for educational institutions or companies to allow customers to purchase items and pay later.

Additionally, the context of the number implies that U's textbooks has made substantial sales, which can correlate to either large volume sales, higher pricing per textbook, or a mix of both. The figures in the other choices may not accurately reflect the expected size of accounts receivable based on typical sales figures associated with textbooks, especially in a university environment where many students may purchase textbooks simultaneously but perhaps using various payment methods, leading to the accumulated receivable amount being 15 million.

This reasoning reinforces understanding accounts receivable and its implications on business operations, showcasing the importance of accurately determining sales made on credit when assessing the financial position of a company.