While analyzing Winter Company's 20Y1 and 20Y2 financial statements, you note the following: (000s omitted) Sales Cost of goods sold Gross profit SG&A expenses 20Y1 8,000 5,000 3,000 1,800 20Y2 $9,600 6.500 3,100 2,000 Accounts receivable Inventory Accounts payable 600 800 400 $ 750 1,040 620 Approximately how much of the increase in Winter's accounts receivable is due to a slowdown in collections? $29,000 $36,000 $50,000 $54,000