Elite Company shows the following information as of December 31, 2020:

• Accounts Receivable, January 1, 2020 = Debit P896,400

• Allowance for Uncollectible Accounts, January 1, 2020 = Credit 26,892

• Total services rendered on account in 2020 = Debit 918,700

• Allowance for Uncollectible Accounts, December 31, 2020 = Credit 45,687

1. if the Company provides allowance for uncollectible accounts based on 3% of total accounts receivable, the total services rendered on account in 2020 amounted to ___

2. If the Company provides allowance for uncollectible accounts based on 3% of total accounts receivable, the total Accounts Receivable as of December 31, 2020 amounted to __