The following information is available for Quality Book Sales' sales on account and accounts receivable:

After several collection attempts, Quality Book Sales's wrote off $$3,090$ of accounts that could not be collected. Quality Book Sales

estimates that $1\mathrm{.}75$ percent of sales on account will be uncollectible.

Required:

a$.$ 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 $2.$

Note: Round your intermediate calculations and final answer to nearest whole dollar amount.