Artist Paints Company Uses the Direct Method for Preparing Its

Artist Paints Company uses the direct method for preparing its statement of cash flow.Artist reports the following information regarding 2019:
From the income statement:
Sales Revenues,$265,000
Cost of Goods Sold,$214,000
Operating Expenses,$33,000
From the balance sheet:

What amount will be shown for collections from customers?

A) $261,900
B) $268,100
C) $265,000
D) $32,700