First year a company had net sales of $570,000, wrote off $9,000 if accts as...

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Accounting

First year a company had net sales of $570,000, wrote off $9,000 if accts as uncollectible using the direct-off method, and net income of $62,700

Second year net sales $684,000 wrote off $10,800 of accts. as uncollectible ussing the direct write off method and reported net income of $68,300

What the net income would have been in the second year if the allowance method [using 2.5% of net sales] had been used in the first AND the second year?

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