Example: 2019 Accounts Receivable minus 2018 Accounts Receivable. Now, look at the changes below. And select all of the changes that are an Increase in that variable or account- this means the change is positive. Read Carefully! $248,000 in Property Plant and Equipment in 2019 and $325,000 in Property, Plant, and Equipment in 2020 $351,000 in Accounts Receivable in 2020 and $145,600 in Accounts Receivable in 2019 $136,000 in Accruals in 2020 and $142,000 in Accruals in 2019 $45,100 in Accounts Payable in 2019 and $35,000 in Accounts Payable in 2020