Following are selected balance sheet accounts of Sheffield Bros. Corp. at December $31,2020$ and $2019,$ and the increases or decreases in each account from $2019$ to $2020.$ Also presented is selected income statement information for the year ended December $31,2020,$ and additional information.

$\backslash$table$[[$Selected balance sheet accounts$],[$Assets$,2020,2019,\backslash$table$[[$Increase$],[($Decrease$)]]],[$Accounts receivable,$$34,000,$$$24,100,$$$9,900$