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Tropical Tours reported revenue of $406,000 for its year ended December 31, 2016. Accounts receivable at December 31, 2015 and 2016, were $36,100 and $30,900,

Tropical Tours reported revenue of $406,000 for its year ended December 31, 2016. Accounts receivable at December 31, 2015 and 2016, were $36,100 and $30,900, respectively. Using the direct method for reporting cash flows from operating activities, Tropical Tours would report cash collected from customers of:

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