The Following Items Were Reported on the Balance Sheets and Income

Multiple Choice

The following items were reported on the balance sheets and income statement for Carlton Co.: $\begin{array}{lr}\text { Accounts receivable, December } 31,2017 & \$ 185,000 \\\text { Accounts receivable, December } 31,2018 & 178,000 \\\text { Sales-2018 } & 850,000\end{array}$ What amount would be reported in the Operating Activities section of the statement of cash flows for collections from customers under the direct method assuming that all sales are on credit?

A) $850,000
B) $857,000
C) $843,000
D) Cannot be determined without further information