In the ordinary course of business, and on an arm's length basis, the Company will enter into related party transactions with the minority shareholders of the Company's ethanol operations and several equity method investments that the Company holds, along with other related parties.

The following table sets forth the related party transactions entered into for the time periods presented:


	Three months ended September 30,				Nine months ended September 30,
(in thousands)	2021		2020		2021		2020
Sales revenues	$	77,577	$	44,789	$	229,517	$	129,143
Purchases of product and capital assets	9,715		16,641		30,051		38,637


(in thousands)	September 30, 2021		December 31, 2020		September 30, 2020
Accounts receivable (a)	$	13,523	$	5,623	$	7,184
Accounts payable (b)	2,514		5,251		3,058

(a) Accounts receivable represents amounts due from related parties for the sale of ethanol and other various items.

(b) Accounts payable represents amounts due to related parties for purchases of ethanol equipment and other various items.