Suppose Diamond, Inc., reported net receivables of $2,586 million and $2,268 million at January 31, 2011, and 2010, after subtracting allowances of $70 million and $64 million at these respective dates. Diamond earned total revenue of $53,333 million (all on account) and recorded doubtful-account expense of $16 million for the year ended January 31, 2011.

Requirement
1. Use this information to measure the following amounts for the year ended January 31, 2011:
a. Write-offs of uncollectible receivables
b. Collections from customers