The following selected account balances appear on the financial statements of Washington Company:

Accounts Receivable, January 1	$13,867
Accounts Receivable, December 31	7,972
Accounts Payable, January 1	5,284
Accounts Payable, December 31	7,217
Merchandise Inventory, January 1	10,284
Merchandise Inventory, December 31	16,921
Sales	64,278
Cost of Merchandise Sold	36,914

Washington Company uses the direct method to determine net cash flows from operating activities. Cash received from customers during the year is

a. $64,278

b. $82,674

c. $58,383

d. $70,173