You are conducting an audit and have obtained the following figures with respect to sales and accounts receivable:

2021 2020

Accounts receivable $ 3,760,000 $ 2,950,000

Allowance for doubtful accounts $ 217,000 $ 211,000

Sales $ 25,850,000 $ 23,700,000

Required:

What are the audit implications of these figures?

Identify key audit steps that you would perform for any of the above accounts.