On December $31,2023,$ Extreme Fitness has adjusted balances of $$830,000$ in Accounts Receivable and $$61,000$ in Allowance for Doubtful Accounts. On January $2,2024,$ the company learns that certain customer accounts are not collectible, so management authorizes a write$-$off of these accounts totaling $$13,000.$

Required:

a$.$ What amount would the company report as its net accounts receivable on December $31,2023?$

Fiscal Year Ended:Cola IncorporatedSoda Company$202120202019202120202019$Net Sales$ $38,400$$ $42,610$$ $46,240$$ $77,616$$ $78,125$$ $69,370$Accounts Receivable$4,2904,5604,7808,0007,9107,530$Allowance for Doubtful Accounts$590580570100130140$Accounts Receivable, Net of Allowance$3,7003,9804,2107,9007,7807,390$

Required:

$1.$ Calculate the receivables turnover ratios and days to collect for Cola Incorporated and Soda Company for $2021$ and $2020.$