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I only need help with the Increase in accounts receivable question. I posted this question before, and the expert explained how I got the answers

I only need help with the "Increase in accounts receivable" question. I posted this question before, and the "expert" explained how I got the answers I provided and completely ignored my question. I only need help to determine what the answer to the "increase in accounts receivable" answer is. I tried 180,000, 148,000, and 212,000, but all three were incorrect.

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During 2020 , Acadia, Incorporated, earned net income of $440,000. The firm increased its accounts receivable during the year by $180,000. The book value of its assets declined by an amount equal to the year's depreciation charge, or $114,000, and the market value of its assets increased by $32,000. Based only on this information, how much cash did Acadia generate during the year? Please ignore taxes for this problem. Note: Negative amounts should be indicated by parentheses. Enter your answers in millions

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