(a) The following selected information is taken from the general ledger of Crane Limited: Sales $ 155,000 15,000 13,800 Accounts receivable, January 1 Accounts receivable, December 31 Unearned revenue, January 1 Unearned revenue, December 31 1,800 5,200 Using the above information and the direct method, calculate the cash receipts from customers. Cash receipts from customers $