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During 2021 , Sheffield Inc, had sales on account of $201000, cash sales of $80700, and collections on account of $126500. In addition they collected

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During 2021 , Sheffield Inc, had sales on account of $201000, cash sales of $80700, and collections on account of $126500. In addition they collected $2170 which had been written off as uncollectible in 2020. As a result of these transactions, the change in the accounts receivable balance indicates a $74500 increase. $155200 increase. $153030 increase. $72330 increase

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