Duplicating Co. opened a new business location on April 1. During April, Duplicating Co. sold $75,000 of copies for cash along with $140,000 of copies on account to customers. Payments collected from these customers amounted to $106,000 during April, with the balance to be collected during May. How much revenue should Duplicating Co. report on its April income statement?

A) $75,000

B) $215,000

C) $181,000

D) $296,000