Maddox Industries Reported Sales of $170,000 on Its Income Statement

Maddox Industries reported sales of $170,000 on its income statement.During the year,accounts receivable decreased by $25,000 and accounts payable decreased by $35,000.Maddox uses the direct method to determine the net cash provided by operating activities on the statement of cash flows.What is the amount of sales revenue adjusted to a cash basis for the year?

A) $110,000
B) $160,000
C) $185,000
D) $195,000