1. Sheffield Company's unadjusted trial balance at December 31, 2025, included the following accounts. Debit Credit Accounts receivable $48,600 Allowance for doubtful accounts 4,470 Net sales $1,225,600 Sheffield 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 Tamarisk Corp. accounts receivable at December 31, 2025, disclosed the following Amounts estimated to be uncollectible $181,700 Accounts receivable 1,782,500 Allowance for doubtful accounts (per books) 128,600 What is the net amount expected to be collected of Tamarisk's receivables at December 31, 2025? Net realizable value $ 3. Vaughn Co. provides for doubtful accounts based on 456 of gross accounts receivable. The following data are available for 2025. Credit sales during 2025 $2,873,400 Bad debt expense 57,280 Allowance for doubtful accounts 1/1/25 17,520 Collection of accounts written off in prior years (customer credit was reestablished) 8,020 Customer accounts written off as uncollectible during 2025 28,220 What is the balance in Allowance for Doubtful Accounts at December 31, 2025? Allowance for doubtful accounts 12/31/25 $