The following information is related to December 31, 2021 balances. Accounts receivable $3310000 . Allowance for doubtful accounts (credit) (296000) Cash realizable value $3014000 During 2022 sales on account were $858000 and collections on account were $516000. The company wrote off $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 2022 is $67000. $363000. O $21000. $113000