The following information is available for Quality Book Sales' sales on account and accounts receivable: Accounts receivable balance, January 1, Year 2 $ 125,740 Allowance for doubtful accounts, January 1, Year 2 3,830 Sales on account, Year 2 837,690 Collection on accounts receivable, Year 2 867,087 After several collection attempts, Quality Book Sales's wrote off $2,590 of accounts that could not be collected. Quality Book Sales estimates that 0.75 percent of sales on account will be uncollectible.

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.