On December 31 of Swift Co.s first year, $52.000 of accounts recelvable is not yet collected, Swift estimates that $2.200 of its accounts receivable is uncollectible and records the year-end adjusting entry. (1) Compute the realizable value of accounts recelvable 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 $200. Compute the realizable value of accounts receivable on January 1 after the write-off