E5-50. (Learning Objective 4: Reconstructing receivables and bad-debt amounts) Suppose Hearts, Inc., reported net receivables of $2,856 million and $2,628 million at January 31, 20X7 and 20X6, after subtracting allowances of $74 million and $69 million on these respective dates. Hearts earned total revenue of $54,333 million (all on account) and recorded doubtful-account expense of $18 million for the year ended January 31, 20X7.

Requirement 1. Use this information to measure the following amounts for the year ended January 31, 20X7:

a. Write-offs of uncollectible receivables.

b. Collections from customers.