Closing AR for previous year and opening AR for current year

Hello,

Does anyone know how i would i go about writing a query that gives me both (2012) opening  Account receivables and (2013 )closing account receivables?

I am working on a cash basis P&L and currently i am only getting the accrual sales. I need to add the 2012 opening AR and deduct the 2013 closing account to get the cash basis sales amount...

any help would be great.

thanks!