On its recent financial statements, Hassell Fine Foods reported the following information about net sales revenue and accounts receivable (amounts in thousands):

	Current Year	Prior Year
Accounts receivable, net of allowances of $163 and $127	$13,689	$11,438
Net sales revenue	60,670	51,372

According to its Form 10-K, Hassell recorded bad debt expense of $90 and there were no bad debt recoveries during the current year.

Required:

1. Using the following T-account for Allowance for Doubtful Accounts, what amount of bad debts was written off during the current year?
2. Using the following T-account for Accounts Receivable (Gross), solve for cash collected from customers for the current year, assuming that all of Hassells sales during the period were on open account.

Complete this question by entering your answers in the tabs below.

• Required 1
• Required 2

Using the following T-account for Accounts Receivable (Gross), solve for cash collected from customers for the current year, assuming that all of Hassells sales during the period were on open account. (Enter your answers in thousands not in dollars.)

Accounts Receivable (Gross)
Debit	Credit
Beginning Balance	11,565	58,329
Net sales	60,670	54	Write-offs
Cash collections			Cash collections
			Net sales
Ending Balance	13,852

Complete this question by entering your answers in the tabs below.

• Required 1
• Required 2

Using the following T-account for Allowance for Doubtful Accounts, What amount of bad debts was written off during the current year? (Enter your answers in thousands not in dollars.)

Allowance for Doubtful Accounts
Debit	Credit
			Beginning Balance
		0	Ending Balance