During 2011, Hitchcock Inc.had sales on account of $132,000, cash sales of $54,000, and collections on account of $84,000.In addition, they collected $1,450 which had been written off as uncollectible in 2010.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: Sales on account ($132,000) - Collections on account ($84,000) = $48,000 increase. The collection of $1,450 written off does not affect the accounts receivable balance.