The following information is related to December 31,2024 balances. During 2025 sales on account were $393000 and collections on account were $202000. The company wrote off $24600 in uncollectible accounts. An analysis of outstanding receivable accounts at year egd indicated that uncollectibles should be estimated at $144000. The change in the cash realizable value from 12/31/24 to 12/31/25 was $186400 increase $140400 increase. $167000 increase. $165000 increase