SHE Management Corporation Had Accounts Receivable of $105,000 and $120,000

Multiple Choice

SHE Management Corporation had accounts receivable of $105,000 and $120,000 on January 1,2017,and December 31,2017,respectively.Sales on account in 2017 were $310,000.The amount to be reported on the statement of cash flows under the operating activities is:

A) ($15,000)
B) $15,000
C) $325,000
D) $295,000