the following information was taken from the current year financial statements of planet corp.: accounts receivable, gross january 1 $21,600 accounts receivable, net december 31 $30,400 sales on account $438,000 allowance for uncollectible accounts, december 31 $1,000 no accounts receivable were written off or recovered during the year. if the direct method is used in the current year cash flows, planet should report cash collected from customers as