please solve

Wister Corporation had sales of $462,000 for the just completed year Shown below are the beginning and ending balances of various Wister accounts: Wister prepares its statement of cash flows using the direct method. On its statement of cash flows, what amount should Wister show for its sales adjusted to a cash basis (l.e., cash recelved from sales)? Multiple Choice $488,000 Multiple Choice $488,000 $436,000 5462,000 $445,000