4. At the end of its first year of operations, December 31, 2025, Bramble Inc. reported the following information. Accounts receivable, net of allowance for doubtful accounts $1,017,600 Customer accounts written off as uncollectible during 2025 Bad debt expense for 2025 22,390 85,030 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 Sunland Inc's trial balance at December 31, 2025. Debit Credit Net credit sales $691,500 Allowance for doubtful accounts $13,150 Accounts receivable 316,600 If doubtful accounts are 3% of accounts receivable, determine the bad debt expense to be reported for 2025. Bad debt expense, as adjusted $