Ravenna Company is a merchandiser that uses the indirect method to prepare the operating activities section of its statement of cash flows. Its balance sheet for this year is as follows:

Ending BalanceBeginning BalanceCash$64,400$76,900Accounts receivable53,20057,200Inventory71,40065,000Total current assets189,000199,100Property, plant, and equipment192,000182,000Less accumulated depreciation64,00045,500Net property, plant, and equipment128,000136,500Total assets$317,000$335,600Accounts payable$41,600$74,000Income taxes payable32,40039,600Bonds payable78,00065,000Common stock91,00078,000Retained earnings74,00079,000Total liabilities and stockholders' equity$317,000$335,600

During the year, Ravenna paid a $7,800 cash dividend and it sold a piece of equipment for $3,900 that had originally cost $8,400 and had accumulated depreciation of $5,600. The company did not retire any bonds or repurchase any of its own common stock during the year.

5-a. What is the amount and direction (+ or ) of the accounts receivable adjustment to net income in the operating activities section of the statement of cash flows?