Last year, Cyrstal Company reported sales of $180,000 on its income statement. During the year, accounts receivable increased by $20,000 and accounts payable increased by $50,000. The company uses the direct method to determine net cash flow from operating activities on the statement of cash flows. The sales revenue adjusted to a cash basis would be:

$130,000.

$160,000.

$120,000.

$140,000.