American Eagle Outfitters had the following account title balances as of December 31st.

Sales Revenue: $800,000

Allowance for Credit Loss: $2,300

Accounts Receivable: $356,000

- If American Eagle Outfitters estimated uncollectibles based on 5% of accounts receivable, what would the uncollectible amount be and what would be reported on the balance sheet?

- If American Eagle Outfitters estimated uncollectibles based on 3% of sales, what would the uncollectible amount be and what would be reported on the balance sheet?