Using the following information Accounts receivable Allowance Cash realizable value Question 3.0 31 3 points Save Answer 12/31/15 $525,000 140.000) $185.000 During 2016, sales on account were $ 145,000 and collections on account were $100,000. Also during 2016, the company wrote off $5,000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $45,000. The change in the cash realizable value from the balance at 12/31/15 to 12/31/16 was a A. $35.000 increase. B. $41,000 increase C. $30,000 increase D $45,000 increase