The following credit sales are budgeted by Sunland Company: February 192000 March 268800 230400 April The company's past experience indicates that 70% of the accounts receivable are collected in the month of sale, 30% in the month following the sale. The anticipated cash inflow for the month of April is $215040. $150528. $241920. $176256. The following information is related to December 31, 2021 balances. Accounts receivable $3490000 Allowance for doubtful accounts (credit) (254000) Cash realizable value $2810000 During 2022 sales on account were $885000 and collections on account were $500000. Also during 2022 the company wrote off $49000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $323000. The change in the cash realizable value from the balance at 12/31/21 to 12/31/22 was a O $693000 increase. $748000 increase. $742000 increase. $796000 increase