Using the following information: Accounts receivable Allowance 12/31/19 $536000 (35900) $500100 Cash realizable value During 2020, sales on account were $145900 and collections on account were $99900. Also during 2020, the company wrote off $3900 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $39800. The change in the cash realizable value from the balance at 12/31/19 to 12/31/20 was a $46000 increase. $42100 increase. $38200 increase. O $43700 increase. On January 15, 2020, Marigold Company received a two-month, 9%, $8200 note from Peter Long for the settlement of his open account. The entry by Marigold Company on March 15, 2020 if Long dishonors the note and collection is expected is: 8200 Accounts Receivable-P. Long Notes Receivable 8200 8323 Accounts Receivable-P. Long Notes Receivable 8200 Interest Revenue 123 Accounts Receivable-P. Long 8077 Interest Lost 123 Notes Receivable 8200 8323 Bad Debt Expense Notes Receivable 8323