please explain and show the process why and why not use the amounts

1.) In its December 31, Year 3 balance sheet, Fleet Co. reported accounts receivable of $100,000 before allowance for uncollectible accounts of $10,000. Credit sales during Year 4 were $611,000, and collections from customers, excluding recoveries totaled $591,000. During Year 4, accounts receivable of $45,000 were written off and $17,000 were recovered. Fleet estimated that $15,000 of the accounts receivable at December 31, Year 4 were uncollectible. In its December 31, Year 4, balance sheet what amount should Fleet report as accounts receivable before allowance for doubtful accounts ? A.) B.) $58,000 $67,000 $75,000 $82,000 2.) During the year just ended, Burr Co. had the following transactions pertaining to its new office building: Purchase price of land Legal fees for contracts to purchase land Architects fees Demolition of the old building on site (land costo Sale of scrap from the old building Construction cost of new building (fully completed) 60,000 2,000 8,000 5,000 3,000 350,000 In Burr's December 31 balance sheet, what amounts should be reported as the cost of land and cost of building ? Land Building $60,000 $62,000 $64,000 $65,000 $360,000 $360,000 $358,000 $362,000