URGENT!!!!!!!!!!!!

Cash Collections-Direct Method Spencer Corp. reported accounts receivable of $28,000 on its December 31, 2016, balance sheet. On December 31, 2017, accounts receivable had decreased to $28,500. Sales for the year amounted to $41,000. What is the amount of cash collections that Spencer will report in the Operating Activities section of its 2017 statement of cash flows assuming that the direct method is used