A series of unrelated situations follow: (a) Windsor Inc.'s unadjusted trial balance at December 31, 2020, included the following accounts: Debit Credit Allowance for doubtful accounts $8,700 Sales revenue $1,965,000 Sales returns and allowances 60,300 Sales discounts 4,400 Windsor estimates its bad debt expense to be 1.5% of net sales. Determine its bad debt expense for 2020. (b) An analysis and aging of Swifty Corporation's accounts receivable at December 31, 2020, disclosed the following: Amounts estimated to be uncollectible $161,200 Accounts receivable 1,794,500 Allowance for doubtful accounts (per books) 120,000 What is the net realizable value of Swifty Corporation's receivables at December 31, 2020