18) SHE Management Corporation had accounts receivable of $105,000 and $120,000 on January 1, 2017, and December 31, 2017, respectively. Sales on account in 2017 were $310,000. The amount to be reported on the statement of cash flows under the operating activities is: A) ($15,000) X B) $15,000 C) $325,000 D) $295,000