I get a summary of revenues and expenses and then a list of net changes in working capital accounts. The problem I’m having is in the book it says to take Beginning Accounts Receivable + Sales = Cash available for collection. It then says to subtract ending Accounts Receivable to = Cash collected by customers. In the information the problem gives me there is no beginning and ending AR, just one number.

What should I do or look for? I thought I would need balance sheet and income statement data to figure this out but none is given.(no end of year or beginning of year balances). Any help would be amazing!! Thanks in advance.