During the current year, Sedgewick Inc. had sales on account of $264,000, cash sales of $108,000, and collections on account of $168,000. In addition, Sedgewick Company also collected $2,900 from a customer whose account Sedgewick Company had written off as uncollectible in the prior year. As a result of these transactions, the current year's change in the accounts receivable balance is aa. $201,100 increase.b. $96,000 increase.c. $93,100 increase.d. $204,000 increase.