During its first year of operations, Mack's Plumbing Supply had sales of $$370,000,$ wrote off $$6,000$ of accounts as uncollectible using the direct write$-$off method, and reported net income of $$40,700.$

a$.$ Determine what net income would have been in the second year if the allowance method $($using $1\mathrm{.}75\%$ of sales$)$ had been used in both the first and second years. "debit" balance.