P5-19 (Appendix 5B: Taccounts analysis) Mayberry Enterprises has two sources of revenue. It sells advertising displays to retail firms and provides a consulting service on how to mount and use these displays. You represent a large manufacturing company that is considering purchasing Mayberry. You have reviewed Mayberry’s most recent financial statements, excerpts of which are provided below, and are concerned about which of the two revenue sources is growing in importance for Mayberry. Mayberry’s customers always pay for the consulting services in advance, indicating that the accounts receivable balance is associated only with sales of advertising displays. 1 997 1996 1995 Income Statement: Revenues $89,500 $76,000 $ 67,000 Balance Sheet: Accounts receivable 29,500 32,200 35,000 Statement of Cash Flows: Collections from display sales 43,500 41,500 39,500 REQUIRED: Which of the two revenue sources is growing in importance for Mayberry? Support your con¬ clusion with calculations. (Appendix 5B: Taccounts analysis)