The Following Information Relates to Kay Company's Accounts Receivable for 2014

The following information relates to Kay Company's accounts receivable for 2014.
$\begin{array}{lr}\text { Accounts receivable } 1 / 1 / 14 & \$ 425,000 \\\text { Credit sales for 2014 } & 3,265,000 \\\text { Sales returns during 2014 } & 29,000 \\\text { Accounts written off during 2014 } & 18,500 \\\text { Collections from customers during 2014 } & 3,348,000 \\\text { Estimated future sales returns at } 12 / 31 / 14 & 40,000 \\\text { Estimated uncollectible accounts at } 12 / 31 / 14 & 90,000\end{array}$
Required:
a.What amount should Kay report as gross accounts receivable at December 31,2014?
b.What amount should Kay report as net accounts receivable at December 31,2014?