The following information is related to December 31, 2024 balances. During 2025 sales on account were $367000 and collections on account were $211000. The company wrote off $22100 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 $136900 increase. $90900 increase. $113000 increase. $115000 increase