Sales for the year were $500,000. Accounts receivable were $100,000 and $80.000 at the beginning and end of the year, respectively, Cash received from customers to be reported on the cash flow statement using the direct method is a. sales of $500,000 minus a decrease in accounts receivable of $20,000 ($100,000 - $80,000) - $480,000, b. sales of $500,000 plus a decrease in accounts receivable of $20,000 ($100,000 - $80,000) - $520,000. c. sales + beginning accounts receivable $500,000+ $100,000 - $600,000. d. sales of $500,000