The indirect method was used to prepare the cash flow statement of Paulin Exterminators, as follows: Net income $230,000 Gain on sale of capital assets (25,000) Provision for future income taxes 52,000 Change in non-cash working capital accounts: Decrease in prepaid expenses 21,000 Increase in accounts receivable (32,000) Decrease in inventory 43,000 Decrease in accounts payable (14,000) Increase in unearned revenue 25,000 Cash from operations $300,000 Additional information: Sales $2,323,000 Cost of sales 1,394,000 Paulin Exterminators would like to see what the cash flow statement would look like if it was prepared using the direct method. Under the direct method, what amount would be reported as cash collected from customers?

options: a) $2,291,000 b) $2,330,000 c) $2,316,000 d) $2,355,000