Crossland Company reported sales on its income statement of $435,000. On the statement of cash flows, which used the direct method, sales adjusted to a cash basis were $455,000. Crossland Company reported the following account balances on its balance sheet for the year:

Account

Ending

Beginning

Accounts receivable

$30,000

?

Prepaid expenses

$14,000

$11,000

Inventory

$18,000

$20,000

Based on this information, the beginning balance in accounts receivable was:

A) $50,000

B) $40,000

C) $30,000

D) $20,000