Can you explain how to find the correct answer with solutions?

Problem 1 (Computation of Doubtful Accounts Expense) Effective with the current year, Faithful Company adopted a new accounting method for estimating the allowance for doubtful accounts at the amount indicated by the year-end aging of accounts receivable. Allowance for doubtful accounts, January 1 250,000 Provision for doubtful accounts during the year (2% on credit sales of 10 million pesos) 200,000 Accounts written off during the year 205,000 Estimated uncollectible accounts are aging, December 31 220,000 What amount should be reported as doubtful accounts expense for the current year? Problem 2 (Computation of total receivables classified as current assets) Blink Co. has the following account balances in its books: Subscription receivable collectible after 1 year 50,000 Advances to affiliates 100,000 Receivable from petty cash custodian 500 Accrued interest 915 Claim for rebates 5,000 Claims from insurance 12,000 Claim for tax refunds 5,000 How much is the current asset