n December 31 of Swift Co.'s first year, $67000 of accounts receivable is not yet collected. Swift estimates that $3,700 of its accounts eceivable is uncollectible and records the year-end adjusting entry. (1) Compute the realizable value of accounts receivable reported on Swift's year-end balance sheet. (2) On January 1 of Swit's second year, it writes off a customer's account for $600. Compute the realizable value of accounts receivable on January 1 after the write-off. After Write-Off Before Write-Off Realizable value of accounts receivable