I need the answer step by step

The following selected account balances appeared on the financial statements of the Franklin 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	50,000
Cost of Goods Sold	31,000

The Franklin Company uses the direct method to calculate net cash flow from operating activities. Cash collections from customers are:

Group of answer choices

$60,000

$56,000

$52,000

$45,000