Google Party Planners had a $40,000 balance in Accounts Receivable and a $3,000 credit balance in Allowance for Uncollectible Accounts. During October, Google made credit sales of$100,000. October collections on account were $94,000, and write-offs of uncollectible receivables totaled $1,700. Uncollectible-account expense is estimated as 2% of revenue.

1. Record uncollectible-account expense for October by the direct write-off method.
2. What amount of accounts receivable would Google Party Planners report on its October 31 balance sheet under the direct write-off method? Does Google expect to collect the full amount?