Columbia Sportswear Company's $2023$ balance sheet shows Net Accounts Receivables of $$423,079,$ which represents the amount the company actually expects to collect from its customers. Net receivables is calculated as Accounts receivable less the Allowance for Doubtful Accounts. The Allowance for Doubtful Accounts is the company's estimate of the amount of receivables that will NOT be collected.

According to the Balance Sheet, how much is the company's Allowance for Doubtful Accounts at the end of $2023?$

What is the Allowance for Doubtful Accounts as a percentage of gross receivables? As a percentage of net sales revenue?