X Company is a service company and prepares monthly financial statements. In March, it billed customers $412,000 for services it provided; In April, it billed customers $359,000 for services it provided.

In April, the company received $286,000 from its March customers and $261,000 from its April costumers.

Which of the following amounts will appear on X Company's April Income Statement of Cash Inflows?

a. Income statement, $547,000; statement of cash flows $771,000

b. Income statement $359,000; statement of cash flows $547,000

c. Income statement $771,000; statement of cash flows $547,000

d. Income statement $547,000; statement of cash flows $359,000

e. both statements $359,000

f. both statements $261,000