Question about changing sides in the T-account when you have an increase/decrease.
Solving for cash collection.

Sales Revenue and Accounts Receivable: Information provided:

Income Statement for year end December 31,2007.
Revenues and gains
Sales Revenue $670,000

Comparative Balance Sheet 2007 2006
Accounts Receivable 63,000 57,000

The journal entry as follows:

accounts receivable 670,000
sales revenue 670,000
To record sales on account
A = L + OE
+670,000 +670,000

A T-account for accounts receivable:
(right side) (left side)
bal. jan 1 57,000
sales on account 670,000 ? cash collections
bal. dec 31 63,000

This information tells me accounts receivable increased by $6,000.

Cash collections must have been 670,000-6,000=664,000 or another way to look at this is see below: (if the 6,000 was a decrease how would you solve for cash collections?)

Beginning accounts rec. $57,000
+ sales revenue 670,000
- cash collections ?
= Ending accounts rec. 63,000

The journal entry to record cash collections would be:
Cash 664,000
accounts rec. 664,000
To record cash collections on account
A = L + OE
+664,000
-664,000

My question is: what if the beginning and ending balance in accounts receivable were switched, beginning bal..63,000 ending balance 57,000 (account receivable decreased by 6,000).
Would you record the T- account and journal entry differently?

Thanking you in advance for your time and help.
Fortwife