Beginning and Ending Accounts Receivable Are $76,000 and $42,000, Respectively

Beginning and ending accounts receivable are $76,000 and $42,000, respectively. Sales for the period total $384,000, of which $40,000 was directly for cash. How much cash was collected from making sales and collecting accounts receivable?

A) $344,000
B) $418,000
C) $378,000
D) $376,000