Sales reported on the income statement totaled $770,000. The beginning balance in accounts receivable was $90,000. The ending balance in accounts receivable was $105,000. Under the direct method of determining the net cash provided by (used in) operating activities on the statement of cash flows, sales adjusted to a cash basis are:

a.) $785,000

b.) $755,000

c.)$680,000

d.) $875,000