Kyoto Industries Began the Year with $81,500 in Accounts Receivable

Kyoto Industries began the year with $81,500 in Accounts Receivable and ended the year with $79,200 in Accounts Receivable. Sales for the year were $2,100,000. The cash collected from customers during the year amounted to:

A) $2,179,200.
B) $2,102,300.
C) $2,097,700.
D) $2,181,500.