calculate the cash receipts from customers sales during 2018

2. The fol llowing selected account balances are taken from a merchandising company's records: For the Dec. 31, Dec. 31 2017 2018 Year 2018 $ 15,600 $21,200 .32,400 27,400 4,400 3,000 Merchandise inventory Accounts payable . Salaries payable 42,000 36,000 234,000 286,000 Accounts receivable . Total assets. Sales. Cost of goods sold... $312,000 165,600 48,000 Salaries expense