Suppose Diamond, Inc., reported net receivables of $2,581 million and $2,263 million at January 31, 2022, and 2021, respectively, after subtracting allowances of $66 million and $64 million at these respective dates. Diamond earned total revenue of $30,000 million (all on account) and recorded uncollectible-account expense of $9 million for the year ended January 31, 2022. Read the requirement. Requirement 1a. Use this information to measure the write-offs of uncollectible receivable amounts for the year ended January 31, 2022. Post the known transactions to the Allowance for Uncollectible Accounts to solve for the write-offs amount. (Enter amounts in millions of dollars as provided to you in the problem statement.) Allowance for Uncollectible Accounts Write-offs Beg Bal Expense End Bal 1. Use this information to measure the following amounts for the year ended January 31, 2022: a. Write-offs of uncollectible receivables b. Collections from customers