Identifying Dependent and Independent Variables

In the equation that you have presented, the independent variable is the sales, and the dependent variable is the average accounts receivable. The average accounts receivable is basically money that is owed to a business or organization based on sales etc., and the amount of money that is owed to an organization is dependent on the amount of sales that that business or organization makes. The way that an equal sign is used would not change which variables would be dependent or independent, because average accounts receivable will always be dependent on the volume of sales.

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