On December 31, 2021, Wellstone Company reported net income of $73,000 and sales of $209,000. The company also reported beginning and ending accounts receivable at $15,500 and $28,500, respectively. Wellstone will report cash collected from customers in its 2021 statement of cash flows (direct method) in the amount of:

Multiple Choice

• $196,000.
• $237,500.
• $222,000.
• $120,500.