The Company's Activities for the Year Ended December 31,2018 Included

The Company's activities for the year ended December 31,2018 included the following: • Income tax expense for the year was $30,000.
• Sales for the year were $650,000.
• Accounts payable decreased $10,000 in 2018.
• Selling and administration expenses for the year totaled $200,000.
• Accounts receivable increased $20,000 in 2018.
• The Company's cost of goods sold in 2018 was $325,000.
• The Company's inventory decreased $15,000 during the year.
What is the cash receipts from customers under the direct method?

A) $110,000
B) $320,000
C) $670,000
D) $630,000