3. Crane Co. provides for doubtful accounts based on 3% of gross accounts receivable. The following data are available for 2025. Credit sales during 2025 Bad debt expense $3,603,000 57,750 Allowance for doubtful accounts 1/1/25 15,810 Collection of accounts written off in prior years (customer credit was reestablished) Customer accounts written off as uncollectible during 2025 8,350 27,120 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, Cheyenne Inc. reported the following information. Accounts receivable, net of allowance for doubtful accounts $927,300 Customer accounts written off as uncollectible during 2025 21,750 Bad debt expense for 2025 82,370 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