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.