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Upsidedown Cake Company produces dessert products for sale in grocery stores, but it also has a retail location. At the end of 2 0 2

 Upsidedown Cake Company produces dessert products for sale in grocery stores, but it also has a retail location. At the end of 2023, the company had $389,000 in accounts receivable before netting out $9,000 of allowance for doubtful accounts. At the prior year-end, the corresponding amounts were $395,000 and $8,000, respectively. The companys sales in 2023 totalled $2,450,000, of which $2,200,000 was sold on credit. The company recorded bad debts expense of $9,000 in 2023. 
 
Required:
Determine the amount of cash collected from customers for the year 2023 and the amount of receivables written off in the fiscal year.

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