Using the following information: 12/31/20 Accounts receivable $533000 Allowance (35400) Cash realizable value $497600 During 2021, sales on account were $145400 and collections on account were $99300. Also during 2021, the company wrote off $4040 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $40400. The change in the cash realizable value from the balance at 12/31/20 to 12/31/21 was a O $37060 increase. O $44440 increase. O $46100 increase. O $42060 increase..