The following information is related to December 31, 2024 balances. During 2025 sales on account were $398000 and collections on account were $218000. The company wrote off $20200 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectibles should be estimated at $144000. The change in the cash realizable value from 12/31/24 to 12/31/25 was $163800 increase. $117800 increase. $138000 increase. $140000 increase