The following information is related to December 31, 2024 balances. Accounts receivable $1400000 Allowance for doubtful accounts (credit) (105000) Cash realizable value 1295000 During 2025 sales on account were $377000 and collections on account were $236000. The company wrote off $21700 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