Adjusting Cash Flows for Changes in Accounts Receivable

Marshall Inc. had beginning balances $($January $1)$ of $$200,000$ and $$5,000$ for accounts receivable and the allowance for doubtful accounts, respectively. During the year, the company had the following transactions.

Note: Indicate a subtraction in the Operating activities section with a negative sign in the Amount column.

$\backslash$table$[[$Sales$,$$$900,000$