Using the following information: During 2020 , sales on account were $144900 and collections on account were $99000. Also during 2020 , the company wrote off $4020 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $40100. The change in the cash realizable value from the balance at 12/31/19 to 12/31/20 was a $41880 increase. $36680 increase. $45900 increase. $32660 increase