The following information is available for Quality Book Sales' sales on account and accounts receivable: Accounts receivable balance, January 1, Year 2 $ 124,760 Allowance for doubtful accounts, January 1, Year 2 3,050 Sales on account, Year 2 808,820 Collection on accounts receivable, Year 2 840,222 After several collection attempts, Quality Book Sales's wrote off $2,770 of accounts that could not be collected. Quality Book Sales estimates that 0.75 percent of sales on account will be uncollectible. Required: Compute the following amounts: (1) Using the allowance method, the amount of uncollectible accounts expense for Year 2. Note: Round your final answer to nearest whole dollar amount. (2) The net realizable value of receivables at the end of Year 2. No