4. At the end of its first year of operations, December 31,2025 , Concord 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 Marigold Incis trial balance at December 31, 2025. If doubtful accounts are 3% of accounts receivable, determine the bad debt expense to be reported for 2025 . Bad debt expense, as adjusted