Gray Tabby, Inc. provided the following aging of its receivables at December 31. Age of Accounts 0-30 days 31 to 60 day 61 to 90 days 91 to 120 days Over 121 days Total Receivables Balance $368,000 192,000 68,000 41,600 22.400 $692.000 Estimated % Uncollectible 0.8% 4.8% 12.0% 18.2% 76.4% During the year, $25,024 of receivables were written off. The balance at the beginning of the year in the allowance account was $23,760 A. How much will Gray Tabby report as uncollectible accounts expense for the year? B. How much is the net realizable value of Gray Tabby's receivables at year end