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Eagle Corp. had accounts receivable of $ 1 4 0 , 0 0 0 at the beginning of the year and $ 8 5 ,

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Eagle Corp. had accounts receivable of $140,000 at the beginning of the year and $85,000 at the end of the year and accounts payable at the beginning of the year of $60,000 and $85,000 at the end of the year. Cash sales for the year were $300,000 and sales on account for the year amounted to $450,000. The amount to be reported on the statement of cash flows for cash collections from customers under the direct method is:
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