The following information is related to December 31, 2013 balances.

	Accounts receivable	$2,100,000
	Allowance for doubtful accounts (credit)	(180,000)
	Cash realizable value	$1,920,000

During 2014 sales on account were $580,000 and collections on account were $344,000. Also during 2014 the company wrote off $32,000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $216,000. The change in the cash realizable value from the balance at 12/31/13 to 12/31/14 was a

$168,000 increase.

$204,000 increase.

$236,000 increase.

$200,000 increase.