30.2 A. Accounts Receivable Receivables (start of period) 150.0 215.3 192.1 288.1 Sales 560.0 502.0 742.0 836.0 Collections 60% of sales in current period 336.0 301.2 445.2 501.6 40% of sales in previous period 158.7 224.0 200.8 296.8 Total collections 494.7 525.2 646.0 798.4 Receivables (end of period) 215.3 192.1 288.1 325.7 886 Part Ten Financial Planning and Working Capital Management