The following information is related to December 31, 2016 balances Accounts receivable $3180000 Allowance for doubtful accounts (credit) (300000) Cash realizable value $2840000 During 2017 sales on account were $855000 and collections on account were $525000. Aise during 2017 the company wrote of $42500 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 reliable value from the balance at 12/31/16 to 12/31/17 was a $353000 Increase $347000 increase $401000 increase $304500 Increase O