Interpreting Accounts Receivable and Uncollectible Accounts $($FSET$)$

Mattel, Inc. designs, manufactures, and markets a broad variety of toy products worldwide that are sold to its customers and

directly to consumers. The company's brands include American Girl, Fisher$-$Price, Hot Wheels, and Barbie. The following

information is taken from the company's annual report for its fiscal year ending December $31,2019.$

Activity in the allowance for doubtful accounts for the past three fiscal years is as follows:

$*$Includes write$-$offs, recoveries of previous write$-$offs, and currency translation adjustments.

The company's revenues were $$4,504\mathrm{.}6$ million and $$4,514\mathrm{.}8$ million for fiscal years $2019$ and $2018,$ respectively.

a$.$ What amount did the company report as accounts receivable, net in its December $31,2019,$ balance sheet? $

million

b$.$ Report $(1)$ bad debts expense and $(2)$ write$-$offs of uncollectible accounts in fiscal $2019$ using the financial statement effects

template. $($Assume that Deductions did not include recoveries or foreign currency adjustments.$)$