Using the following information: During 2021, sales on account were $145100 and collections on account were $99400. Also during 2021, the company wrote off $3950 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 12/31/20 to 12/31/21 was a $37650 increase. $45700 increase. $44050 increase. $41750 increase