A company uses the direct method to prepare the statement of cash flow computes the amount of cash it receives from customers as

A$.$ cost of goods sold minus ending inventory plus beginning inventory.

B$.$ cost of goods sold plus ending inventory minus beginning inventory.

C$.$ sales revenue plus the decrease $($or minus the increase$)$ in accounts receivable.

D$.$ sales revenue minus the decrease $($or plus the increase$)$ in accounts receivable.