Pastel Paints Company uses the direct method for preparing its statement of cash flow

Pastel reports the following information regarding 2017:

From the income statement:
Sales Revenues, $267,000
Cost of Goods Sold, $210,000
Operating Expenses, $37,000

From the balance sheet:

Beginning Balance Ending Balance
Accounts Receivable $14,500 $18,300
Merchandise Inventory 23,500 17,800
Accounts Payable 6,100 13,800
Accrued Liabilities 4,700 1,800

What amount will be shown for collections from customers?
A) $263,200
B) $270,800
C) $267,000
D) $32,800

A .A)
Accounts Receivable, beginning balance $14,500
Add: Sales Revenues 267,000
Less: Accounts Receivable, ending balance (18,300 )
Collections from Customers $263,200

Business

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