An analyst gathered the following information from a company’s 2010 fi nancial statements (in $ millions):

Year ended 31 December 2009 2010 Net sales 245.8 254.6 Cost of goods sold 168.3 175.9 Accounts receivable 73.2 68.3 Inventory 39.0 47.8 Accounts payable 20.3 22.9 Based only on the information above, the company’s 2010 statement of cash fl ows in the direct format would include amounts (in $ millions) for cash received from customers and cash paid to suppliers, respectively, that are closest to:
Cash Received from Customers Cash Paid to Suppliers A. 249.7 169.7 B. 259.5 174.5 C. 259.5 182.1