A firm has accounts receivable balance of $24,571 at the end of 2019 and $18,734 by the end of 2021. Which of the following statements about accounts receivable is correct?

a) accounts receivable decreased by $43,305 and represented a source of cash

b) account receivable increased by $43,305 and represented the use of cash

c) accounts receivable decreased by $5,837 represented a source of cash

d) accounts receivable increased by $5,837 and represent the use of cash