Using the following information: During 2020, sales on account were $145000 and collections on account were $100000. Also during 2020 , the company wrote off $5000 in uncoliectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be ertimated at $45000 The change in the cash realizable value from the balance at 12/31/19 to 12/31/20 was a $35000 increase. \$40000 increase. $30000 increase. $45000 increase