Godzilla, Inc. reported net income of $2,000 for the year ended December 31,2021 . Included in net income were sales revenues of $50,000 and bad debt expense of $3,000. Also, selected debit (credit) balances reported on the comparative balance sheets for 2020 and 2021 were as follows: If Godzilla uses the direct method to prepare the operating activities section of the statement of cash flows, what is the amount of cash received from customers for the year ended December 31,2021 ? a. $45,000 b. $40,000 c. $42,500 d. $37,500