Port West Trading Limited 2014 2015 2016 Sales 1,400,000 1,500,000 1,720,000 Cost of goods sold 1,316,000 1,450,000 1,680,000 84,000 50,000 40,000 Inventory 140,000 180,000 210,000 Accounts receivable 100,000 140,000 200,000 Cash 10,000 0 Q Current assets 250,000 320,000 410,000 Accounts payable Short term debt Provisions- returns/refunds Current liabilities 79,850 85,000 90,000 0 34,850 79,850 1,400 1.500 1.720 81,250 121,350 171,570 Assume you are the auditor of Port West Trading Limited. Management provides you with a series of explanations for the 2016 financial results. Which of the following would not cause the increase in accounts receivable from 2015 to 2016? Select one: a. A decrease in the allowance for bad and doubtful debts.