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Using the following information: During 2021, sales on account were $146400 and collections on account were $98900. Also during 2021, the company wrote off $3980 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 at 12/31/20 to 12/31/21 was a $47500 increase. $44180 increase. $39620 increase. $43520 increase