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As a result of these transactions the change in the

During 2017 Sunland Company had sales on account of $549000, cash sales of $248000, and collections on account of $342000. In addition, they collected $10000 which had been written off as uncollectible in 2016. As a result of these transactions the change in the accounts receivable balance indicates a

$197000 increase.

$455000 increase.

$207000 increase.

$445000 increase.

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