The following information is related to December 31, 2016 balances. Accounts receivable $3310000 Allowance for doubtful accounts (credit) (296000) Cash realizable value $2890000 During 2017 sales on account were $858000 and collections on account were $516000. Also during 2017 the company wrote a $46000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $363000. Bad debt expense for 2017 is $67000. O $113000. O $363000. O $21000.