On December 31, 2021, Wellstone Company reported net income of $73,000 and sales of $201,000. The company also reported beginning end ending occounts recelvable at $18,500 and $26,500, respectively Welistone wil feport cosh collected trom customers in its 2021 statement of cash flows (direct method) in the amount of: $227.500. $193,000. $209,000 $109,500