Totally confused on answer for the below question: I've seen two answers for the same question:

Using Data from Question Created

In 2011

Wicked Good Cupcakes collect cash from sale = Net Sale in 2011 + Beginning Accounts Receivable - Ending Accounts Receivable

Wicked Good Cupcakes collect cash from sale = 78200 + 5700 - 8700

Wicked Good Cupcakes collect cash from sale = 75200 Answer

Is one answer then another location/answer is $69,500. Answer (78,200-8,700= $69,500)

One uses accounts receivable at beginning and at end of year and the other only uses accounts receivable total.