Which of the following statements is true regarding accounts receivable when an invoice is submitted?

When an invoice is submitted, this indicates that a sale has taken place and that money is now owed to the company by its customers. As a result, accounts receivable increases. This increase reflects the expectation that the company will receive payment for the goods or services provided. Essentially, issuing an invoice captures the amount that customers are expected to pay, thereby elevating the accounts receivable balance on the company's financial statements.

The other statements do not accurately describe this accounting event. For example, a decrease in accounts receivable would imply that payments have been collected or that invoices have been reversed, which is not the case upon issuing an invoice. Similarly, stating that accounts receivable remains the same contradicts the action of recognizing a new invoice. Lastly, suggesting that accounts receivable fluctuates based on sales volume does not directly apply to the immediate effect of sending out an invoice, which uniformly increases the accounts receivable balance as a result of that transaction.