On December 31 of Swift Company's first year, $63,000 of accounts receivable was not yet collected. Swift estimated that $3,300 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 $500. Compute the realizable value of accounts receivable on January 1 after the write-off. Before Write-off After Writo-oh Realizable value of accounts receivable