Using the following information: 12/31/19 Accounts receivable $523000 Allowance (34900) Cash realizable value $488100 During 2020, sales on account were $146200 and collections on account were $98900. Also during 2020, the company wrote off $4050 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $40500. The change in the cash realizable value from the balance at 12/31/19 to 12/31/20 was a $33600 increase. $47300 increase. $37650 increase. $43250 increase