You have been hired by Sauce Company as a new employes worlding in the credit department. Sauce Company solls to all customers on a "Net-30 day credit basis. You are preparing for the year-end audit of the 2020 Financial Statements, and have gathered the following Information: 1/A copy of the trial balance for 2019 and 2020 was obtained which showed the following amounts: At December 31st Trial Balance 2020 2019 "Unadjusted" "Adjusted" Accounts Receivable Allowance for Doubtful Accounts Sales Revenue (credit sales) 325,000 200,000 ? 18,200 750,000 600,000 2/ On April 30, 2020 a total of $26,000 of receivables were written off due to customers who went bankrupt. This included a receivable owing by Mr. A for $4,000. 3/ On September 25th Mr. A provided Sauce Company with a surprise cash receipt of $4,000. Mr. A recently won some money in an lottery, and didn't want a negative credit rating from his business dealings with Sauce Company. 4/ Cash receipts on credit sales in 2020 was $395,000. (Note: This amount does NOT include the $4,000 paid to Sauce Company by Mr. A) 5/ Each month-end, Sauce Company makes a provision for bad debts expense equal to 2% of credit sales. A detailed analysis of Accounts Receivable as at December 31, 2020 indicated the adjusted balance in the Allowance for Doubtful Accounts should be $14,500. Required: Identify why the balance in Accounts Receivable changed during 2020 to go from $200,000 at the start of the year to $325,000 the end of the year?