Answer:
Accounts receivable for 2019 = $590,000
Accounts receivable for 2018 = $570,000
Explanation:
The computation of accounts receivable for both years is shown below:-
                                 2019                      2018
Sales                               $7,906,000        $6,726,000
Accounts receivable	
Beginning balance          $600,000            $540,000
Ending balance                $580,000             $600,000
Accounts receivable       $590,000             $570,000
Working note:-
Average Accounts receivable for 2019 = ($600,000 + $580,000) ÷ 2
= $590,000
Average Accounts receivable for 2018 =  ($540,000 + $600,000) ÷ 2
= $570,000