Following are selected balance sheet accounts of Pacific Corp. at December $31,2024$ and $2023,$ and the increases or decreases in each account from $2023$ to $2024.$ Also presented is selected income statement information for the year ended December $31,2024,$ and additional information.

$\backslash$table$[[$Selected Balance Sheet Accounts,$2024,2023,\backslash$table$[[$Increase$],[($Decrease$)]]],[$Assets$],[$Accounts receivable,$$40,000,$$$28,000,$$$12,000$