Using the following information: During 2021, sales on account were $144500 and collections on account were $98000. Also during 2021, the company wrote off $3900 in uncollectible accounts. An analysis of outstanding recelvable accounts at year end indicated that uncollectible accounts should be estimated at $39000. The change in the cash realizable value from the balance at 12/31/20 to 12/31/21 was a $46500 increase. $38100 increase. $42600 increase. $42900 increase