Cash Collections - Direct Method Emily Enterprises comparative balance sheets included accounts receivable of $234,900 at December 31, 2016, and $192,200 at December 31, 2017. Sales reported on Emily's 2017 income statement amounted to $2,135,900. What is the amount of cash collections that Emily will report in the Operating Activities Category of its 2017 statement of cash flows assuming that the direct method is used