The following information is related to December 31,2024 balances. During 2025 sales on account were $384000 and collections on account were $240000. The company wrote off $24200 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 $80800 increase. $107000 increase. $126800 increase. $105000 increase