Using the following information: Accounts receivable Allowance Cash realizable value 12/31/20 $533000 (34700) $498300 During 2021. sales on account were $145500 and collections on account were $99500. Also during 2021, the company wrote off $3910 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 12/31/20 to 12/31/21 was a $46000 increase $42090 increase $44710 increase. $39900 increase