Holmes had receivables of $3,000 at 31 March 2020. At that date he wrote off a debt from Watson for $200. During the year, Holmes made credit sales of $15,000 and received cash from customers of $10,000. He also received $200 from Watson that had already been written off in the year to 31 March 2020. What is the final balance on the receivables account at 31 March 2020 and 2021?