A company's accounts receivable decreased fom the beginning to the end of the year. In the company's statement of cash flows (operating activities shown usind direct approach), the cash collected from customers would be a. Sales revenues plus accounts receivable at the beginning of the year. b. Sales revenues plus the decrease in accounts receivable from the beginning to the end of the year. c. Sales revenues less the decrease in accounts receivable from the beginning to the end of the year. d. The same as sales revenues.