Ocean Auto Parts Company Uses the Direct Method to Prepare

Ocean Auto Parts Company uses the direct method to prepare its statement of cash flows.Refer to the following information reported for 2017:
1.Sales Revenue,$516,000
2.Accounts Receivable,beginning balance,$97,000
3.Accounts Receivable,ending balance,$63,000
Compute the collections from customers.

A) $550,000
B) $453,000
C) $160,000
D) $356,000