Computation of doubtful expenses for the year ended.

a. Based on the aging of its accounts receivable at December 31, Pribob Company determined that the net realizable value of the receivables at that date is $760,000 additional information is as follows:
Accounts receivable at December 31 $880,000
Allowance for doubtful accounts at January 1 $128,000(Cr)
Accounts written off as uncollectible during the year 88,000
Pribob doubtful accounts expense for the year ended December 31 is ................?

b. On september1, Riva Co assigns specific receivables totaling $750,000 to pacific Bank as collateral on a $625,000, 12 percent note. Riva Co will continue to collect the assigned accounts receivable. Pacific also assessed a 2 percent service charge on the total accounts receivable assigned. Riva Co is to make monthly payments to pacific with cash collected on assigned accounts receivable. Collections of assigned accounts during September totaled $260,000 less cash discounts of $3,500. What amount is owed to pacific by Riva Co. for September collections plus accrued interest on the note to September 30?