The following information is related to december 31, 2013 balances.• accounts receivable $700,000• allowance for doubtful accounts (credit) (60,000)• cash realizable value 640,000during 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 $72,000. the change in the cash realizable value from the balance at 12/31/13 to 12/31/14 was