During 2008 , sales on account were $145,000 and collections on account were $86,000. Also during 2008 , the company wrote off $8,000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $54,000. 99. The change in the cash realizable value from the balance at 12/31/07 to 12/31/08 was a a. $50,000 increase. b. $59,000 increase. c. $42,000 increase. d. $51,000 increase