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While analyzing Spirit Company's 20Y1 and 20Y2 financial statements, you note the following: (000s omitted) 20Y1 20Y2 Sales $ 4,000 $ 5,000 Cost of goods sold 3,000 3,600 Accounts receivable $ 500 $ 550 Inventory 400 420 How much did accounts receivable change in 20Y2 due to the change in the length of the receivable collection period? Increase of approximately $50,000 Increase of approximately $27,000 Decrease of approximately $27,000 Decrease of approximately $74,000