North Star Inc. maintains accounting records on a cash basis. The following information is provided for 2018: Decrease in Wages Payable from 1/1 to 12/31 Cash Collected from Customers 1/1 Accounts Receivable 4 100 5 12/31 Accounts Payable 2 Cash paid to vendors 1/1 Accounts Payable 12/31 Accounts Receivable 60 5 8 1/1 Prepaid Expenses 7 Cash Paid for Expenses 30 12/31 Prepaid Expenses Decrease in Inventory from 1/1 to 12/31 Accrual-basis Sales for 2018 is: Select one: O a. $103 O b. $97 O c. $105 O d. $108 Oe. $100