Using the following information:

12/31/19Accounts receivable$532000Allowance(36200)Cash realizable value$495800

During 2020, sales on account were $145800 and collections on account were $98000. Also during 2020, the company wrote off $3950 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $40800.

The change in the cash realizable value from the balance at 12/31/19 to 12/31/20 was a