Hello, i will appreciate if anyone can help me with the procedure to find this answer

The following selected account balances appeared on the financial statements of the Washington Company:

Accounts receivable, Jan. 1	$13,000
Accounts receivable, Dec. 31	9,000
Accounts payable, Jan. 1	4,000
Accounts payable, Dec. 31	7,000
Merchandise inventory, Jan. 1	10,000
Merchandise inventory, Dec. 31	15,000
Sales	56,000
Cost of merchandise sold	31,000

The Washington Company uses the direct method to calculate net cash flow from operating activities. Cash collections from customers were

a.$45,000

b.$56,000

c.$60,000 ANSWER

d.$52,000