Below is a list of information for Flyer Corp:

Ending Cash	$453960
Purchase of Building by Signing a Note	$775057
Operating Expenses Paid in Cash	$108350
Net Cash Flows from Financing Activities	$62965
Cash Proceeds from Sale of Equipment	$71748
Loss on Sale of Equipment	$8243
Sales Revenue	$273387
Beginning Cash	$286362
Change in Accounts Receivable	?

Assuming no other activity occurred, determine Flyer Corp.'s Change in Accounts Receivable as reported on the Indirect Method Statement of Cash Flows. $ Blank 1. Calculate the answer by read surrounding text. (Note: Round answer to the nearest whole number; enter 0 if item would not appear on the Indirect Method Statement of Cash Flows; begin number with a minus sign to indicate parentheses if applicable; do not use commas, periods, etc.)

Hint: Try assembling a complete SCF on scratch paper using these items, then figure out how you would solve for the missing number.