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Eagle corp. had accounts receivable of $ 9 0 , 0 0 0 at the beginning of the year and $ 1 0 0 ,

Eagle corp. had accounts receivable of $90,000 at the beginning of the year and $100,000 at the end of the year and accounts payable at the beginnjng of the year of $40,000 and $45,000 at the end of the year. Cash sales for the year were $250,000 and sales on account for the year amounted to $425,000. 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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