Partial balance sheets and additional information are listed below for Funk Company. Funk Company Partial Balance Sheets as of December 31 2021 2020 Assets Cash $ 39,000 $ 19,500 Accounts receivable 93,500 89,600 Inventory 24,500 39,000 Liabilities Accounts payable $ 57,500 $ 71,000 Additional information for 2021: Net income was $169,000. Depreciation expense was $29,000. Sales totaled $790,000. Cost of goods sold totaled $324,000. Required: Prepare the summary entry for the amount of cash received from customers during 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) g