Boulevard, Inc. uses the direct method to prepare its statement of cash flows. Use the following information reported for 2019: Sales Revenue, $45,000 Interest Revenue, $800 Accounts Receivable, beginning balance, $13.100 Accounts Receivable, ending balance. $27,000 There were no amounts reported for interest Receivable. Compute the total cash receipts. $31.900 558.100 $27.000 $13.100