1. Waterway Company's unadjusted trial balance at December 31, 2025, included the following accounts. Debit Credit Accounts receivable $49,900 Allowance for doubtful accounts 7,790 Net sales $1,279.500 Waterway Company estimates its bad debt expense to be 8% of gross accounts receivable. Determine its bad debt expense for 2025. Bad debt expense for 2025 $ 2. An analysis and aging of Wildhorse Corp. accounts receivable at December 31, 2025, disclosed the following. Amounts estimated to be uncollectible $182.680 Accounts receivable 1,791,100 Allowance for doubtful accounts (per books) 126,160 What is the net amount expected to be collected of Wildhorse's receivables at December 31, 2025? Net realizable value $ 3. Sheffield Co. provides for doubtful accounts based on 3% of gross accounts receivable. The following data are available for 2025. Credit sales during 2025 $2,194,000 Bad debt expense 59,700 Allowance for doubtful accounts 1/1/25 18,020 Collection of accounts written off in prior years (customer credit was reestablished) 7,780 Customer accounts written off as uncollectible during 2025 31,000 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, Tamarisk Inc. reported the following information. Accounts receivable, net of allowance for doubtful accounts $910,400 Customer accounts written off as uncollectible during 2025 24,860 Bad debt expense for 2025 88,760 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 Vaughn Inc's trial balance at December 31, 2025. Debit Credit Net credit sales $687,000 Allowance for doubtful accounts $15,060 Accounts receivable 309,200 If doubtful accounts are 3% of accounts receivable, determine the bad debt expense to be reported for 2025.