Goole Party Planners had a $40,000 balance in AccountsReceivable and a $3,000 credit balance in Allowance forUncollectible Accounts. During October, Google made credit sales of$100,000. October collections on account were $94,000, andwrite-offs of uncollectible receivables totaled $1,700.Uncollectible-account expense is estimated as 2% of revenue.

1. Record uncollectible-account expense for October by thedirect write-off method.

2. What amount of accounts receivable would Google PartyPlanners report on its October 31 balance sheet under the directwrite-off method? Does Google expect to collect the fullamount?