Ricardo Corporation had a beginning credit balance in the Allowance for Doubtful Accounts of P10,000. During 2020, it wrote off P 5,200 of accounts. The net sales for the year is P5,000,000 and 10% of sales are considered the ending balance of receivable. At December 31,2020, Josh estimates that 5% of the accounts receivable will prove to be uncollectible. What is the A/R, net and the doubtful accounts expense for the year?