can someone help me with this hwk problem asap please?

On December 31 of Swift Company's first year, $66,000 of accounts recelvable was not yet collected. Swift estimated that $3,600 of its accounts recelvable was uncollectible and recorded the year-end adjusting entry. 1. Compute the realizable value of accounts recelvable reported on Swift's year-end balance sheet. 2. On January 1 of Swift's second year, it writes off a customer's account for $500. Compute the realizable value of accounts recelvable on January 1 after the write-off