The following information is related to December $31,2024$ balances.

Accounts receivable $$3180000$

Allowance for doubtful accounts $($credit$)$

$(255000)$

Cash realizable value

$$2925000$

During $2025$ sales on account were $$862000$ and collections on account were $$503000.$ The company wrote off $$48000$ in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectibles should be estimated at $$327000.$ The change in the cash realizable value from the balance at $\frac{12}{31}\frac{?}{24}$ to $\frac{12}{31}\frac{?}{25}$ was a

$$311000$ increase.

$$359000$ increase.

$$287000$ increase.

$$239000$ increase.