During 2014, Nebraska Wheat Company, a maker of whole-grain products, had sales of $426,500. The ending balance of accounts receivable was $127,400 in 2013 and $96,200 in 2014. Also, during 2014, Nebraska Wheat had cost of goods sold of $294,200. The end- ing balance of inventory was $36,400 in 2013 and $44,800 in 2014. The ending balance of accounts payable was $28,100 in 2013 and $25,900 in 2014. Using the direct method, calculate cash receipts from sales and cas.