Suzuki supplies reported the following amounts at the end of 2021 before adjustments.

Calculate the effect on net income before taxes in total assets in 2021 for each method. Suzuki estimate to 12% of receivables and 3% of credit sells respectively will not be collected.

Credit Sales for 2021 Accounts Receivable, December 31, 2021 Allowance for Uncollectible Accounts, December 31, 2021 $251,000 46,000 1,100 (Credit)