(Learning Objective 4: Reconstructing receivables and bad-debt amounts) Suppose Diamond, Inc., reported net receivables of $2,586 million and $2,268 million at January 31, 20X7, and 20X6, after subtracting allowances of $70 million and $64 million at these respective dates. Diamond earned total revenue of $53,333 million (all on account) and recorded doubtful-account expense of $16 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.