Darcy Corp. 's trial balance at 12/31/X1 indicates the following select account balances, after all year-end adjustments have been made: Debit Credit $200,000 Accounts Receivable Allowance for Doubtful Accounts Sales Revenue Sales Discounts Sales Returns and Allowances Bad Debt Expense $10,000 $3,500,000 65,000 40,000 9,000 Required: Using the above information, answer the following two questions: Note: Do not use decimals or cents in your responses. Question #1: What amount should Darcy report on its balance sheet at 12/31/X1 as the net realizable value of its accounts receivables? Answer: S Question #2: What amount should Darcy report on its income statement for the year ending 1231/XI as its net sales revenue? Answer: S