1. Kingbird Company's unadjusted trial balance at December 31,2025 , included the following accounts. Kingbird Company estimates its bad debt expense to be 6% of gross accounts receivable. Determine its bad debt expense for 2025. Bad debt expense for 2025$ 2. An analysis and aging of Oriole Corp. accounts receivable at December 31,2025 , disclosed the following. What is the net amount expected to be collected of Oriole's receivables at December 31,2025? Net realizable value $ 3. Waterway Co. provides for doubtful accounts based on 2% of gross accounts receivable. The following data are available for 2025. 3. Waterway Co. provides for doubtful accounts based on 2% of gross accounts receivable. The following data are available for 2025. What is the balance in Allowance for Doubtful Accounts at December 31, 2025 ? Allowance for doubtful accounts 12/31/25$ 4. At the end of its first year of operations, December 31,2025 , Wildhorse Inc. reported the following information. What should be the balance in accounts receivable at December 31,2025 , before subtracting the allowance for doubtful accounts? Accounts receivable, before deducting allowance for doubtful accounts $ 5. The following accounts were taken from Sheffield Inc's trial balance at December 31, 2025. What should be the balance in accounts receivable at December 31,2025 , before subtracting the allowance for doubtful accounts? Accounts receivable, before deducting allowance for doubtful accounts $ 5. The following accounts were taken from Sheffield Inc.'s trial balance at December 31, 2025. If doubtful accounts are 3% of accounts receivable, determine the bad debt expense to be reported for 2025