Is "Purchased fixed Assets paying cash" another way of saying "Account Receivable"?

Net Income						57000
Depreciation						20000
Accounts Receivable						310000
Received $90,000 cash for issuance of notes payable						90000
Received $120,000 cash for issuance of common stock						120000
Paid $20,000 for purchase of treasury stock						20000
Ending cash balance						50000