PepsiCo Inc. reported net receivables of $3,725 million and $3,261 million at December 31, 2006, and 2005, after subtracting allowances of $64 million and $75 million at these respective dates. PepsiCo earned total revenue of $35,137 million (all on account) and recorded doubtful-account expense of $10 million for the year ended December 31, 2006. (All amounts are adapted from PepsiCo financial statements.)

Required

Use this information to measure the following amounts for the year ended December 31, 2006.

a. Write-offs of uncollectible receivables.

b. Collections from customers.