during 2017; the co vil account were $145,000 and collections on account were $86,000. Also receivable accounts at yrote off $8,000 in uncollectible accounts. An analysis of outstanding 28. The change in the cash realizable value from the balance at 12/31/2016 to 12/31/2017 was a: A) $50,000 B) $59,000 C) $42,000 D) $51,000 29. Bad debts expense for 2017 is: A) $17,000 B) $9,000 C) $54,000 D) $1,000