The following selected account balances appeared on the financial statements of the Washington Company. Use these bala answer the questions that follow. Accounts Receivable, Jan. 1 $13,810 Accounts Receivable, Dec. 31 7,207 Accounts Payable, Jan. 1 5,214 Accounts Payable, Dec. 31 9,668 Inventory, Jan. 1 7,737 Inventory, Dec. 31 15,196 Sales 66,379 34,377 Cost of Goods Sold The Washington Company uses the direct method to calculate net cash flow from operating activities. Assume that all accounts payable are owed to merchandise suppliers. Oa. $72.982 Ob. 559,776 Oc. 568,528 d. $66.379