The Sales Revenue Reported on the Income Statement for 20A

The sales revenue reported on the income statement for 20A totaled $96,000,of which one third was on credit.The 20A beginning balance of trade receivables was zero and the 20A ending balance reported on the statement of financial position was $10,000; therefore,the 20A cash inflow from customer sales was $86,000.
Calculation: $96,000-10,000 = $86,000