Using the following information: 12/31/17 Accounts $519000 receivable Allowance (34500 ) Cash realizable value $484500 During 2018, sales on account were $145700 and collections on account were $99000. Also during 2018, the company wrote off $3930 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $40600. The change in the cash realizable value from the balance at 12/31/17 to 12/31/18 was a $42770 increase. $44530 increase. $46700 increase. $36670 increase.