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

Accounts Receivable Balance, January 1, Year 2	$	125,210
Allowance for Doubtful Accounts, January 1, Year 2		3,310
Sales on Account, Year 2		850,140
Collections of Accounts Receivable, Year 2		877,815

After several collection attempts, Quality Book Sales wrote off $2,530 of accounts that could not be collected. Quality Book Sales estimates that 1.50 percent of sales on account will be uncollectible.

Required

1. a. Compute the following amounts:

2. (1) Using the allowance method, the amount of uncollectible accounts expense for Year 2. (Round your final answer to nearest whole dollar amount.)

3. (2) Net realizable value of receivables at the end of Year 2. (Round intermediate calculations final answer to nearest whole dollar amount.)