Last year Lawn Corporation reported sales of $230,000 on its income statement. During the year, accounts receivable increased by $24,000 and accounts payable increased by $29,000. The company uses the direct method to determine the net cash provided by (used in) operating activities on the statement of cash flows. The sales revenue adjusted to a cash basis for the year would be:

• $201,000

• $225,000

• $206,000

• $235,000