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hello and welcome to our next free video tutorial here on how to answer interview questions about how various changes on the three financial statements are reflected and what different light items change each time now you can see our normal three statement interview question model here that lets you modify different light items such as revenue expenses some of the balance sheet line-item some of the cash flow statement line items and theres a link right below this video so you can actually go and just grab this file for yourself but what were gonna focus on this time around is how changes in accounts receivable which I have abbreviated to a are right here how changes an accounts receivable affect the three financial statements you can see the URL for this file right here at the top of the screen or just click on the link right below the video and you can get this in practice with this yourself so this question how changes an AR affect the three statements it is a very real-world scen