22. Accounts receivable Allowance Cash realizable value 12/31/20 $536000 (34900 ) O $44420 increase. O $43080 increase. O $47000 increase. O $41400 increase. $501100 During 2021, sales on account were $146300 and collections on account were $99300. Also during 2021, the company wrote off $3920 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $40500. The change in the cash realizable value from the balance at 12/31/20 to 12/31/21 was a

During 2021, sales on account were $146300 and collections on account were $99300. Also during 2021, the company wrote off $3920 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $40500. The change in the cash realizable value from the balance at 12/31/20 to 12/31/21 was a $44420 increase. $43080 increase. $47000 increase $41400 increase