During 2021, Sunland Inc. had sales on account of $197000, cash sales of $80500, and collections on account of $127000. In addition, they collected $2160 which had been written off as uncollectible in 2020 . As a result of these transactions, the change in the accounts receivable balance indicates a $67840 increase. $150500 increase. $70000 increase. $148340 increase. During 2021, Sunland Inc. had sales on account of $197000, cash sales of $80500, and collections on account of $127000. In addition, they collected $2160 which had been written off as uncollectible in 2020 . As a result of these transactions, the change in the accounts receivable balance indicates a $67840 increase. $150500 increase. $70000 increase. $148340 increase