A series of unrelated situations follow: (a) Windsor Inc.'s unadjusted trial balance at December 31, 2020, included the following accounts: Credit Debit Allowance for doubtful accounts $8,800 Sales revenue Sales returns and allowances 60,300 Sales discounts 4,400 $1,965,000 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 Accounts receivable Allowance for doubtful accounts (per books) $161,200 1,794,500 120,000 What is the net realizable value of Swifty Corporation's receivables at December 31, 2020? (c) Wildhorse Co. provides for doubtful accounts based on 4.0% of credit sales. The following data are available for 2020: Credit sales during 2020 Allowance for doubtful accounts 1/1/20 Collection of accounts written off in prior years (customer credit was re-established) Customer accounts written off as uncollectible during 2020 $3,185,000 36,700 18,400 36,600 What is the balance in Allowance for Doubtful Accounts at December 31, 2020? (d) The following accounts were taken from Skysong Inc.'s unadjusted trial balance at December 31, 2020: Debit Credit $924,000 Sales revenue (all on credit) Sales discounts Allowance for doubtful accounts Accounts receivable $21,500 33,500 616,000 If doubtful accounts are 7% of accounts receivable, what is the bad debt expense amount to be reported for 2020? (e) The December 31, 2020 trial balance before adjustment of Shamrock, Inc. shows the following balances: Cr. Dr. $102,700 1,980 Accounts receivable Allowance for doubtful accounts Sales revenue (all on credit) Sales returns and allowances $680,000 30,500 If doubtful accounts are 4% of accounts receivable, what is the bad debt expense amount to be reported for 2020