could someone please anwere 4 and 5 ? the anweres I found do not match the corrects results. for number for, the net realize is 80,000 and for number 5, the soultion says the net realizible value is 203,700

Williams Company uses the percentage-of-sales method to estimate uncollectible accounts. Net credit sales for the current year amount to $200,000 and management estimates 6% will be uncollectible. At the end of the year, the Accounts Receivable account has a balance of $100,000, and the Allowance for doubtful accounts prior to adjustment has a credit balance of S8,000. The net realizable value of accounts receivable reported on the balance sheet will be: 4. Alex Company expects that 3 percent of their gross accounts receivable will not be collected. If the balance of the company's allowance for doubtful accounts is $6,300, what must be the net realizable value of accounts receivable? 5