61 Artist Paints Company uses the direct method for preparing its statement of cash flow. Artist reports the following information regarding 2019: Erom the Income stetement: Sales Revenues, $265,000 Cost of Goods Sold, $214,000 Operating Expenses, $33,000 From the balance sheet: Beginning Balance Ending Balance $17,900 Accounts Receivabl Merchandise Inventory $14,800 23 18,500 14,000 690 Accrued Liablities What amount will be shown for collections from customers? 4500 Select one A $261,900 B $32,700 C. $268,100 D. $265,000