Using the following information: 12/31/20 Accounts receivable $518000 Allowance (34800) Cash realizable value $483200 During 2021, sales on account were $144500 and collections on account were $99200. Also during 2021, the company wrote off $4070 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $39000. The change in the cash realizable value from the balance at 12/31/20 to 12/31/21 was a $45300 increase. $37030 increase. $43070 increase. $41230 increase.