At January 1, 2020, Sheffield Inc., a private company following ASPE, had accounts receivable of $72,800. At December 31, 2020, the accounts receivable balance was $56,700. Sales revenue for 2020 was $425,000. Sales returns and allowances for the year were $11,600. Purchase discounts were in the amount of $4,900 and sales discounts were $2,100. Calculate Sheffield's 2020 cash receipts from customers. Cash received from customers $