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 $313 and $277	$	15,189	$	12,938
Net revenues		64,420		55,122

For Question 1, I need help to determine the Write-offs??? (Only the write-offs)

According to its Form 10-K, Hassell recorded bad debt expense of $120 and did not reinstate any previously written-off accounts during the current year.

For Question 2, I need help to determine the Write-offs and the Cash-Collection???

What amount of bad debts was written off during the current year? (Enter your answers in thousands not in dollars.) 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.)