A company uses the indirect method to prepare the statement of cash flows. It presents the following amounts on its December 31, 2007 financial statements.
December 31, 2007 December 31, 2006
Accounts receivable $110,000 $100,000
Cost of goods sold 560,000
Sales revenue 830,000
Accounts payable* 75,000 67,000
Inventory 86,000 105,000
Salary payable 13,000 10,000
Salary expense 49,000 45,000
*Relates solely to the acquisition of inventory
What will appear in the operating activities section related to accounts receivable?