short question!! need help asap will rate

On December 31 of Swit Company's first year, $67,000 of accounts recelvable was not yet collected. Swit estimated that $3,700 of its accounts recelvable was uncollectble and recorded the year-end acjusting entry. 1. Compute the realizable value of accounts recelvable reported on Swit's year-end balance shoet. 2. On January 1 of Swit''s second yeac, it writes off a customer's account for $600. Compute the realizable value of accounts receivable on January 1 after the write-off