Gitis,IncUses the Direct Method to Prepare Its Statement of Cash

Gitis,Inc.uses the direct method to prepare its statement of cash flows.Use the following information reported for 2017: Sales Revenue,$43,000
Interest Revenue,$600
Accounts Receivable,beginning balance,$13,400
Accounts Receivable,ending balance,$26,000
There were no amounts reported for Interest Receivable.
Compute the total cash receipts.

A) $26,000
B) $56,400
C) $31,000
D) $13,400