Mayberry Enterprises has two sources of revenue. It sells advertising displays to retail firms and provides a consulting service on how to mount and use these displays. You represent a large manufacturing company that is considering purchasing Mayberry. You have reviewed Mayberry's most recent financial statements, excerpts of which are provided below and are concerned about which of the two revenue sources is growing in importance for Mayberry. Mayberry's customers always pay for the consulting services in advance, indicating that the accounts receivable balance is associated only with sales of advertising displays.

REQUIRED:Which of the two revenue sources is growing in importance for Mayberry? Support your conclusion withcalculation.

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2010 2012 2011 Income statement: Revenues Balance sheet: Accounts receivable Statement of cash lows: Collections from display sales S76,000 $67,000 S89,500 29,500 32.200 35,000 43,500 41.500 39,500