A) During the current period Resolution Journals Inc. sold $99,543 of product. $85,378 of the total sales were credit sales. At the end of the year, Resolution Journals Inc. has outstanding accounts receivables of $31,999 and has an unadjusted balance in its allowance for doubtful accounts of $3,856. Past experience indicates that cash will not be collected for 1% of credit sales. Resolution Journals Inc. uses the percentage of net sales method. What are the net accounts receivables at the end of the year (after adjustments)

B)At the end of the year, Resolution Journals Inc. unexpectedly collects $2,000 on an previously written-off account receivable. How does this impact the average collection period?