The following information is related to December 31, 2016 balances. Accounts receivable $3090000 Allowance for doubtful accounts (credit) (286000) Cash realizable value $2870000 During 2017 sales on account were $881000 and collections on account were $519000. Also during 2017 the company wrote off $45500 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $324000. The change in the cash realizable value from the balance at 12/31/16 to 12/31/17 was a