The following information is related to December 31, 2021 balances. Accounts receivable $1400000 . Allowance for doubtful accounts (credit) (116000) Cash realizable value 1190000 During 2022 sales on account were $376000 and collections on account were $215000. The company wrote off $21400 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 $251600 increase. $227000 increase. $229000 increase. O $205600 increase