Based on the aging of its accounts receivable at December 31, Pribob Company determined that the net realizable value of the receivables at that date is P760,000. Additional information is as follows:

Accounts Receivable at December 31P880,000

Allowance for Doubtful Accounts at January 1 128,000(cr)

Accounts written off as uncollectible during theyear 88,000

What is Pribob's doubtful accounts expense for the year ended December 31?

On the December 31, 2020, balance sheet of Esther Co., the current receivables consisted of the following:

Trade accounts receivable 93,000

Allowance for uncollectible accounts (2,000)

Claim against shipper for goods lost in transit (November 2020) 3,000

Selling price of unsold goods sent by Esther on consignment at 130% of cost (not included in Esther's ending inventory) 26,000

Security deposit on lease of warehouse used for storing some

inventories 30,000

Total 150,000

At December 31, 2020, what was the correct total of Esther's current net receivables