1) If we have projected next years revenue to be $100, and we believe that SG&A expenses will be 8% of revenue, what will next years projected SG&A expense be?

2) Assume that we have projected next years revenue to be $50, and that last years ending balance in accounts receivable was $8. If we expect next years accounts receivable turnover ratio (defined as revenue divided by average accounts receivable) to be 5, what will next years projected ending balance in accounts receivable be?