On December 31, 2021, Cole Electronics reported net income of $71,000 and sales of $202,000. The company also reported beginning and ending accounts receivable at $16,000 and $26,500, respectively. Cole will report cash collected from customers in its 2021 statement of cash flows (direct method) in the amount of Multiple Choice $212,500 $115,000. $191,500, $228,500.