Mohan Company estimates its uncollectible accounts by aging its accounts receivable and applying percentages to various aged categories of accounts. Mohan computes a total of \$2,100 in estimated uncollectible accounts as of its current year-end. Its Accounts Receivable has a balance of \(\$ 86,000\), and its Allowance for Uncollectible Accounts has an unused balance of \(\$ 700\) before any year-end adjustments.

a. What amount of bad debts expense will Mohan report in its income statement for the current year?

b. Determine the net amount of accounts receivable reported in current assets at year-end.