Part B The following information is related to December 31,2021 balances. -Accountsreceivable-Allowancefordoubtfulaccounts(credit)$1,400,000(120,000)1,280,000 During 2022, sales on account were $390,000 and collections on account were $230,000. The The company wrote off $22,000 in uncollectible accounts. An analysis of outstanding $144,000. What was the change in the cash realizable value from the balance at 31/12/2021 to 31/12/2022? Show your calculation