Suppose Easton, Inc., reported net receivables of $2,582 million and $2,260 million at January 31, 2019, and 2018, respectively, after subtracting allowances of $72 million and $67 million at these respective dates. Easton earned total revenue of $43,333 million (all on account) and recorded uncollectible-account expense of $13 million for the year ended January 31, 2019.

Requirement

Use this information to measure the following amounts for the year ended January 31, 2019:

a. Write-offs of uncollectible receivables

b. Collections from customers