Aedion Company owns control over Breedlove, Inc. Aedion reports sales of $300,000 during 2009 and Breedlove reports $200,000. Inventory costing $20,000 was transferred from Breedlove to Aedion (upstream) during the year for $40,000. Ofthis amount, 25 percent is still in ending inven¬ tory at year-end. Total receivables on the consolidated balance sheet were $80,000 at the first of the year and $ 110,000 at year-end. No intercompany debt existed at the beginning or ending of the year. Using the direct approach, what is the consolidated amount of cash collected by the business com¬ bination from its customers? LO4

a. $430,000.

b. $460,000.

c. $490,000.

d. $510,000.