Birkan Company reported the following ifformation: During 2027 , sales on account were $145500 and collections on account were $99700, Also during 2027 , the company wrote off $4050 in uncollectible accounts. An analysis of outstanding receivable accounts at year-end indicated that uncollectible accounts should be estimated at $40200. The change in the cash realizable value from the balance on 12/31/26 to 12/31/27 was a $36550 increase: $44250 increase. $45800 increase. $41750 increase