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Sales for the year were $ 5 3 8 , 6 9 2 . Accounts receivable were $ 9 1 , 5 0 4 and

Sales for the year were $538,692. Accounts receivable were $91,504 and $73,843 at the beginning and end of the year, respectively. Cash received from customers to be reported on the statement of cash flows using the direct method is
a. $538,692
b. $630,196
c. $556,353
d. $574,014
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