Boulevard, Inc. uses the direct method to prepare its statement of cash flows. Use the following information reported for 2019: Sales Revenue, $43,000 Interest Revenue, $600 Accounts Receivable, beginning balance, $13,400 Accounts Receivable, ending balance, $26,000 Compute the total cash receipts. A) $26,000 B) $56,200 C) $31,000 D) $ 30,400