问题如下：
PZ company has net sales is $300,000 in 2017. If accounts receivable decreased $56,000 and accounts payable increased $9,000, inventory is increase $20,000, so cash collections were:
选项：
A.$300,000.
B.$356,000.
C.$364,000.
解释：
Net sales + decreased in accounts receivable = cash collections during this year =$300,000 + $56,000 = $356,000 . The change in accounts payable does not affect cash collections. Accounts payable result from a firm's purchases from its suppliers.
算上存货和应付账款算出来的答案是什么？这个和 cash collection 名称上怎么区别 ？
