The Comparative Financial Statements for the Years Ended December 31,2017

The comparative financial statements for the years ended December 31,2017 and 2016 for Sophia Company reported the following information.
Answer these questions concerning Sophia Company's receivables:
$\begin{array}{l}\text { Balance Sheet: } & \underline{2017} & \underline{2016} \\\text { Cash and cash equivalents } & \$ 77,000 & \$ 81,600 \\\text { Accounts receivables, less allowance for doubtful } & & \\\text { accounts of } \$ 80(2017) \text { and } \$ 82(2016) & 2,700 & 2,300\\\\\text { Income Statement: }\\\text { Net sales for the year } & \$ 9,700 & \$ 8,800 \\\text { Net income for the year } & 950 & 1,070\\\\\text { Statement of Cash Flows:}\\\text { Net cash provided by operating activities}&\$1,000&\$1,100\\\text { Increase in accounts receivable}&(460)&(280)\end{array}$ A)What is the gross amount of accounts receivable for Sophia at December 31,2017? Why is this amount different than the amount of receivables shown in the 2017 column of the balance sheet?
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B)What is the net realizable value of accounts receivable for Sophia at December 31,2017? What does this amount represent?