Gitis,IncUses the Direct Method to Prepare Its Statement of Cash

Gitis,Inc.uses the direct method to prepare its statement of cash flows.Use the following information reported for 2017:
Sales Revenue,$40,000
Interest Revenue,$700
Accounts Receivable,beginning balance,$13,200
Accounts Receivable,ending balance,$28,000
There were no amounts reported for Interest Receivable.
Compute the total cash receipts.

A) $28,000
B) $53,200
C) $25,900
D) $13,200