Using the following information:

During $2020,$ sales on account were $$146400$ and collections on account were $$99000.$ Also during $2020,$ thecompany wrote off

$$4040$ in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts

should be estimated at $$39300.$

The change in the cash realizable value from the balance at $\frac{12}{31}\frac{?}{19}$ to $\frac{12}{31}\frac{?}{20}$ was a

$$43360$ increase.

$$35820$ increase.

$$39860$ increase.

$$47400$ increase.