The following information was taken from 2001 financial statements of a corporation:

Accounts receivable, January 1, 2001 $ 12,160

Accounts receivable, December 31, 2001 8,640

Sales on account and cash sales 175,200

No accounts receivable were written off or recovered during the year. If the direct method is used in the 2 statement of cash flows, Jupiter should report cash collected from customers as

$171,680

$171,280

$178,720

$179,120