During 2010 Sedgewick Inc. had sales on account of $132,000, cash sales of $54,000, and collections on account of $84,000. In addition, they found a...

During 2010 Sedgewick Inc. had sales on account of $132,000, cash sales of $54,000, and collections on account of $84,000. In addition, they found a check or $1,450 which a customer paid in 2009. The payment was not recorded. As a result of these transactions the change in the accounts receivable balance indicates a