One way to interpret the change in Fuzzy Button's accounts receivable balance from Year $1$ to Year $2$ is that more customers purchased new items on credit rather than paying off existing credit accounts.

This statement is $,$ because:

The change from $$158,400$ to $$198,000$ reflects a net accumulation of new credit sales.

The $$13,500$ increase in accounts receivable means either that Year $1\text{'}$s existing credit customers are not paying off their owed balances and new or existing customers are making additional purchases on credit, or that Year $1\text{'}$s credit customers have repaid their owed balances and Year $2$ credit sales have exceeded Year $1\text{'}$s credit sales.

The decrease from $$67,500$ to $$54,000$ implies a net decrease in accounts receivable and that more customers are paying off their receivables balances than are buying on credit.