The following information is related to December 31, 2021 balances: Accounts receivable $1420000 Allowance for doubtful accounts (credit) (115000) Cash realizable value 1305000 . . During 2022 sales on account were $355000 and collections on account were $234000. The company wrote oft $20900 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 $92000 increase $71100 Increase $117100 increase $94000 increase