Table:
|  | December 31, 2019 | December 31, 2018 | January 1, 2018 |
| --- | --- | --- | --- |
|  | $ | $ | $ |
| Indirect taxes receivable | 36,821 | 3,774 | 832 |
| Unbilled revenues | 31,629 | 12,653 | 7,616 |
| Trade receivables | 9,660 | 11,191 | 7,073 |
| Accrued interest | 5,754 | 5,109 | 2,015 |
| Other receivables | 6,665 | 8,620 | 4,403 |
|  | 90,529 | 41,347 | 21,939 |
Paragraphs:
Trade and Other Receivables
Unbilled revenues represent amounts not yet billed to merchants related to subscription fees for Plus merchants, transaction fees and shipping charges, as at the Consolidated Balance Sheet date.
Expressed in US $000's except share and per share amounts
Question:
What is the average indirect taxes receivable for 2018 and 2019 ?
Answer: (36821+3774)/2 = 20297.5