Lansing Company's current$-$year income statement and selected balance sheet data at December $31$ of the current and prior years follow.

$\backslash$table$[[$LANSING COMPANY$],[$Selected Balance sheet Accounts,$],[$At December $31,$Current Year,Prior Year$],[$Accounts receivable,$$5,600,$$$5,800$

How would I do the Direct Method Here? How do I know what is increase or decrease?