Question 40 2 points Save At The following information is related to December 31, 2013 balances. Accounts receivable $700,000 Allowance for doubtful accounts (credit) Cash realizable value (60,000) 640,000 During 2014 sales on account were $195,000 and collections on account were $115,000. Also, during 2014 the company wrote off $11,000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $72,000o. The change in the cash realizable value from the balance at 12/31/13 to 12/31/14 was $80,000 increase. $57,000 increase. $69,000 increase. $68,000 increase