During 2022 Sheridan Company had sales on account of $535000, cash sales of $224000, and collections on account of $336000. In addition, they collected $6800 which had been written off as uncollectible in 2021 . As a result of these transactions the change in the accounts receivable balance from the beginning of the year to the end of the year indicates a $192200 increase. $416200 increase. $423000 increase. $199000 inerease