. The following information is related to December 31, 2021 balances. Accounts receivable $1570000 Allowance for doubtful accounts (credit) (111000) Cash realizable value 1459000 . During 2022 sales on account were $375000 and Tollections on account were $230000. The company wrote of $23000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $144000. The change in the cash realizable value from the balance at 12/31/21 to 12/31/22 was O $114000 increase O $89000 increase. O $135000 increase. O $112000 increase