Pastel Paints Company Uses the Direct Method for Preparing Its

Pastel Paints Company uses the direct method for preparing its statement of cash flow.Pastel reports the following information regarding 2017: From the income statement:
Sales Revenues,$267,000
Cost of Goods Sold,$210,000
Operating Expenses,$37,000
From the balance sheet:
$$\begin{array} { | l | r | r | } \hline & \text { Beginning Balance } & \text { Ending Balance } \\\hline \text { Accounts Receivable } & \$ 14,500 & \$ 18,300 \\\hline \text { Merchandise Inventory } & 23,500 & 17,800 \\\hline \text { Accounts Payable } & 6,100 & 13,800 \\\hline \text { Accrued Liabilities } & 4,700 & 1,800 \\\hline\end{array}$$ What amount will be shown for collections from customers?

A) $263,200
B) $270,800
C) $267,000
D) $32,800