The following information is related to December 31, 2016 balances. $3230000 (296000) $2850000 Accounts receivable . Allowance for doubtful accounts (credit) .Cash realizable value t were $868000 and collections on account were $510000. Also during 2017 the company wrote off $40500 in uncollectible outstanding recelvable accounts at year end indicated that bad debts should be estimated at $33000. The change in the cash realizable vale e from the balance at 12/31/16 to 12/31/17 O $408000 increase. O $462000 increase. O $367500 increase. $414000 increase