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Tropical Tours reported revenue of $413,000 for its year ended December 31, 2018. Accounts receivable at December 31, 2017 and 2018, were $35,700 and $31,900,

Tropical Tours reported revenue of $413,000 for its year ended December 31, 2018. Accounts receivable at December 31, 2017 and 2018, were $35,700 and $31,900, respectively. Using the direct method for reporting cash flows from operating activities, Tropical Tours would report cash collected from customers of:

A)$409,200

B)$413,000

C)$416,800

D)$448,700

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