Perez Company began the current year with a balance of $$176,000$ in accounts receivable and $$11,400$ in allowance for doubtful accounts. During the year, it provided $$670,000$ in services to customers on account and collected $$587,000$ in cash from its accounts receivable. Perez wrote off $$7,900$ of uncollectible accounts during the year. At the end of the year, the company prepared an aging schedule and adjusted its accounts based on the estimate that $$18,200$ of receivables would not be collected.Required:

a$.$ Compute the uncollectible accounts expense b$.$ Determine the net realizable value of accounts recevible at the end of the current year.