5. Elaine Company experienced the following changes in selected accounts for the current year: Accrual sales 5,000,000 Accounts receivable: January 800,000 December 31 500,000 Advances from customers: January 300,000 December 31 400,000 What amount was received from customers during the year? a. 5,400,000 b. 5,300,000 c. 4,800,000 d. 4,600,000