On its recent financial statements, Hassell Fine Foods reported the following information about net sales revenue and accounts receivable amounts in thousands): Accounts receivable, net of allowances of $183 and $147 Net revenues Current Year $ 13,889 $ 61,170 Prior Year 11,638 51,872 According to its Form 10-K, Hassell recorded bad debt expense of $94 and did not reinstate any previously written-off accounts during the current year. (Hint: Refer to the summary of the effects of accounting for bad debts on the Accounts Receivable (Gross) and the Allowance for Doubtful Accounts T-accounts. Use the T-accounts to solve for the missing values.) Required: 1. What amount of bad debts was written off during the current year? (Enter your answers in thousands not in dollars.) % Answer is complete but not entirely correct. Beg. bal Allowance for Doubtful Accounts 147 Bad debt 94 expense 53 x Write-offs End, bal. 188 2. Based on your answer to requirement (1), solve for cash collected from customers for the current year, assuming that all of Hassell's sales during the period were on open account. (Enter your answers in thousands not in dollars.) Answer is not complete. Beg. bal. Accounts Receivable (Gross) 11,785 Cash collections Write-offs Net sales End. bal. 11,785