Johnson inc. owns control over kaspar inc. johnson reports sales of $400,000 during 2018 while kaspar reports $250,000. kaspar transferred inventory during 2018 to johnson at a price of $50,000. on december 31, 2018, 30% of the transferred goods are still held in johnson’s inventory. consolidated accounts receivable on january 1, 2018 was $120,000, and on december 31, 2018 is $130,000. johnson uses the direct approach in preparing the statement of cash flows. how much is cash collected from customers in the consolidated statement of cash flows