You brought up some good observations with the utilities, cell phone, etc.
as far as:
>Others have mentioned that it's odd that you would have 25 mil in sales and 19 mil in A/R but on an accrual statement, which this is, if you sell a box for $1000 and you get paid a $100 deposit, you book a $1000 sale and $900 accounts receivable.
We don't have a problem with receivables per se. The problem is that looking at both sets of statements it appears we have around 12 million that are over 180 days old. That may be a problem.