At Landers &Company, on January 1, 2010 the Accounts Receivable and the Allowance for Doubtful Accounts carried balances of 40,000 and 600 respectfully. During the year the company reported 82,000 of credit sales. There were 700 of receivables written off as uncollectible in 2010. Cash collections of receivables amounted to 72, 600. The company estimates that it will be unable to collect 2% of credit sales. A. The amount of uncollectible accounts expense (bad debt expense) recognized in the 2010 income statement will be? B. The net realizable value of receivables appearing on the December 31, 2010 balance sheet will amount to