During 2017 Sedgewick Inc. had sales on account of $528,000, cash sales of $216,000, and collections on account of $336,000. In addition, they collected $5,800 which had been written off as uncollectible in 2016. As a result of these transactions the change in the accounts receivable balance indicates a

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The change in accounts receivable is calculated as the difference between sales on account and collections on account. Sales on account were $528,000, and collections on account were $336,000. Therefore, the increase in accounts receivable is $528,000 - $336,000 = $192,000. The $5,800 collected from previously written-off accounts does not affect the accounts receivable balance.