3.11 Computing Cash Collections from Customers. iRobot designs and manufactures robots for consumer, commercial, and military use. For the fiscal year ended January 2, 2016, the company reported the following on its balance sheet and income statement (amounts in thousands): Accounts receivable, net of allowance of $33 at January 2, 2016, and $67 at December 27, 2014, of $104,679 and $71,056, respectively. n Revenue for fiscal 2015 (i.e., the year ended January 2, 2016) of $616,778. n Bad debt expense for fiscal 2015 of $0