Crossland Corporation Reported Sales on Its Income Statement of $435,000

Crossland Corporation reported sales on its income statement of $435,000.On the statement of cash flows,which used the direct method,sales adjusted to a cash basis were $455,000.Crossland Corporation reported the following account balances on its statement of financial position for the year: Based on this information,the beginning balance in accounts receivable was:
$\begin{array}{lcc}&\text { Ending Balance}&\text { Beginning Balance }\\\text { Accounts receivable...... } & \$ 30,000 & ? \\\text { Prepaid expenses........ } & \$ 14,000 & \$ 11,000 \\\text { Inventory.............. } & \$ 18,000 & \$ 20,000\end{array}$

A) $50,000
B) $40,000
C) $30,000
D) $20,000