The following information relates to the beginning of the year: Accounts receivable, $700,000 Allowance for doubtful accounts (credit balance), $60,000 Cash realizable value, $640,000 During the current year, sales on account were $195,000 and collections on account were $95,000. Also during the current year, the company wrote off $11,000 in uncollectible accounts. At year-end, an analysis of outstanding accounts receivable indicated that the allowance for doubtful accounts should have a $72,000 credit balance so the company records the appropriate year- end adjusting entry. How much did the cash realizable value change during the current year