The company uses the allowance method to account for uncollectible receivables.

Allowance for doubtful account had $1\mathrm{.}500$ TL credit balance and account receivable account had $12\mathrm{.}000$ TL debit balance at the beginning of year. During the year bad debt expense was recorded for $2\mathrm{.}000$ TL and wrote off bad receivables for $2\mathrm{.}500.$

$$a$.$ what is the balance of allowance for doubtful account at the year$-$end?

$$b$.$what is the net realizable value of account receivable at the vear$-$end?