Using the following information: Accounts receivable 12/31/20 $530000 (35100) $494900 Allowance Cash realizable value During 2021, sales on account were $145000 and collections on account were $98800. Also during 2021, the company wrote off $3940 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $39600. The change in the cash realizable value from the balance at 12/31/20 to 12/31/21 was a $42260 increase. $46200 increase. O $41700 increase. $43540 increase