Partial Balance Sheets and Additional Information Are Listed Below for Funk

Partial balance sheets and additional information are listed below for Funk Company. Funk Company
Partial Balance Sheets
as of December 31
$\begin{array}{|l|r|r|}\hline\text { Assets } & 2018 & 2017 \\\hline \text { Cash } & \$ 40,000 & \$ 20,000 \\\hline \text { Accounts receivable } & 94,000 & 90,000 \\\hline \text { Inventory } & 25,000 & 40,000 \\\hline \mathbf { Liabilities } & & \\\hline \text { Accounts payable } & \$ 58,000 & \$ 72,000\\\hline\end{array}$ Additional information for 2018:
Net income was $170,000.
Depreciation expense was $30,000.
Sales totaled $800,000.
Cost of goods sold totaled $325,000.
Required:
Prepare the summary entry for the amount of cash received from customers during 2018.