On December $31$ of Swift Company$$s first year, $$70,000$ of accounts receivable was not yet collected. Swift estimated that $$4,000$ of its accounts receivable was uncollectible and recorded 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 Swift$$s second year, it writes off a customer$$s account for $$700.$ Compute the realizable value of accounts receivable on January $1$ after the write$-$off.