Practical Company had sales of $326,000 for the year. The company reported accounts receivable of $36,000 at the end of last year and $34,000 at the end of this year. Practical's cost of goods sold this year was $251,000. In last year's statement of financial position, the company reported inventory of $47,000 and accounts payable of $33,000. In this year's statement of financial position, Practical reported inventory of $43,000 and accounts payable of $37,000. (a) Calculate the amount of cash that Practical collected from customers during the year. Cash collected from customers $