Parmesan Company Uses the Direct Method for Its Cash Flow

Parmesan Company uses the direct method for its cash flow statement.It reports the following information regarding the year 2016:
From the income statement:
Sales revenue,$270,000
Cost of sales,$213,000
Operating expenses,$31,000
From the balance sheet:
$$\begin{array} { | l | l | l | } \hline& { \text { Beginning balance } } & \text { Ending balance } \\\hline \text { Accounts receivable: } & \$ 15,000 & \$ 18,000 \\\hline \text { Inventory: } & 23,900 & 18,100 \\\hline \text { Accounts payable: } & 6300 & 13,700 \\\hline \text { Accrued liabilities: } & 4300 & 1500 \\\hline\end{array}$$

On the cash flow statement,what amount will be shown for collections from customers?

A) $270,000
B) $273,000
C) $33,000
D) $267,000