The following information is related to December 31, 2021 balances. . Accounts receivable $1530000 . Allowance for doubtful accounts (credit) (114000) Cash realizable value 1020000 During 2022 sales on account were $398000 and collections on account were $236000. The company wrote off $23200 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 $530000 increase. O $528000 increase. $550800 increase. $504800 increase