The following information is related to Decever I, ZUCT VIATICS. Accounts receivable $1560000 Allowance for doubtful accounts (credit) (103000) Cash realizable value 1190000 During 2022 sales on account were $357000 and collections on account were $226000. The company wrote off $22600 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $144000. The change in the cash realizable value from the balance at 12/31/21 to 12/31/22 was $334400 increase. $380400 increase. O $359000 increase. O $357000 increase