PLEASE HELP ME I FEEL LIKE IM GONNA HAVE A STROKE WITH THIS QUESTION AND CANT FIND THE ANSWER ANYWEHRE

The controller for Bramble Corporation has reached an agreement with Sheffield Financing Ltd. to sell a large portion of Bramble's past-due accounts receivable. Bramble agrees to sell $1,820,000 of accounts receivable to Sheffield without recourse. Bramble's controller estimates that the fair value of uncollectible accounts is $163,000. Sheffield will charge Bramble 9% of the total receivables balance as a financing fee, and will withhold an initial amount of 10%. The transaction is treated as a sale. (a) Your answer is partially correct. Calculate the net proceeds and the gain or loss on the disposal of receivables to Sheffield Financing Ltd. Net proceeds $ on disposal of receivables $