Adjusting Cash Flows for Changes in Accounts Receivable Marshall Inc. had beginning balances (January 1) of $180,000 and $4,500 for accounts receivable and the allowance for doubtful accounts, respectively. During the year, the company had the following transactions. Sales Write-off of accounts $810,000 900 Cash collections on account receivable 765,000 Bad debt expense recorded 2,520 a. Determine the ending balance (December 31) in accounts receivable and the allowance for doubtful accounts. Accounts receivable, ending balance $ 183600 0 Allowance for doubtful accounts, ending balance $ b. Determine the adjustment to net income in the operating activities section in the statement of cash flows assuming the indirect method. Amount in the Operating Item Activities Section Increase in accounts receivable, net = $ 0