4. At the end of its first year of operations, December 31,2025 , Crane 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 Cheyenne Inc's trial balance at December 31,2025. If doubtful accounts are 3% of accounts receivable, determine the bad debt expense to be reported for 2025