QS 9-6 Reporting allowance for doubtful accounts LO P2 On December 31 of Swift Co's first year, $52,000 of accounts receivable is not yet collected. Swift estimates that $2,200 of its accounts receivable is uncollectible and records the year-end adjusting entry. (1) Compute the realizable value of accounts receivable reported on Swift's year-end balance sheet (2) On January 1 of Swift's second year. It writes off a customer's account for $200. Compute the realizable value of accounts receivable on January 1 after the write-off. Realizable value of accounts receivable Before Write Off After Write-Off 52,000 s 51,800