On its recent financial statements, Hassell Fine Foods reported the following information about net sales revenue and accounts receivable (amounts in thousands):

	Current Year	Prior Year
Accounts receivable, net of allowances of $163 and $127	$13,689	$11,438
Net sales revenue	60,670	51,372

According to its Form 10-K, Hassell recorded bad debt expense of $90 and there were no bad debt recoveries during the current year.

Required:

1. Using the following T-account for Allowance for Doubtful Accounts, what amount of bad debts was written off during the current year?
2. Using the following T-account for Accounts Receivable (Gross), solve for cash collected from customers for the current year, assuming that all of Hassells sales during the period were on open account.

Complete this question by entering your answers in the tabs below.

• Required 1
• Required 2

Using the following T-account for Accounts Receivable (Gross), solve for cash collected from customers for the current year, assuming that all of Hassells sales during the period were on open account. (Enter your answers in thousands not in dollars.)

	Accounts Receivable (Gross) Debit Credit Beginning Balance 11,565 58,329 Net sales 60,670 54 Write-offs Cash collections Cash collections Net sales Ending Balance 13,852

Complete this question by entering your answers in the tabs below.

• Required 1
• Required 2

Using the following T-account for Allowance for Doubtful Accounts, What amount of bad debts was written off during the current year? (Enter your answers in thousands not in dollars.)

	Allowance for Doubtful Accounts Debit Credit Beginning Balance 0 Ending Balance