A series of unrelated situations follow for several companies that use ASPE:

A. Skysong Inc.s unadjusted trial balance at December 31, 2020, included the following accounts:

		Debit		Credit
Allowance for doubtful accounts		$8,600
Sales revenue				$2,070,000
Sales returns and allowances		60,500
Sales discounts		4,800

Skysong estimates its bad debt expense to be 2.0% of net sales. Determine its bad debt expense for 2020. (Round answer to 0 decimal places, e.g. 58,971.)

B. An analysis and aging of Grouper Corp.s accounts receivable at December 31, 2020, disclosed the following:

Amounts estimated to be uncollectible		$158,000
Accounts receivable		1,760,000
Allowance for doubtful accounts (per books)		134,000

What is the net realizable value of Grouper Corp.s receivables at December 31, 2020?

C. Sheridan Company provides for doubtful accounts based on 5.0% of credit sales. The following data are available for 2020:

Credit sales during 2020			$3,040,000
Allowance for doubtful accounts 1/1/20			37,400
Collection of accounts written off in prior years (customer credit was re-established)			15,600
Customer accounts written off as uncollectible during 2020			35,300

What is the balance in Allowance for Doubtful Accounts at December 31, 2020?

D. At the end of its first year of operations, on December 31, 2020, Metlock Inc. reported the following information:

Accounts receivable, net of allowance for doubtful accounts		$1,040,000
Customer accounts written off as uncollectible during 2020		23,700
Bad debt expense for 2020		90,000

What is the balance in accounts receivable at December 31, 2020, before subtracting the allowance for doubtful accounts?

E. The following accounts were taken from Splish Brothers Inc.s unadjusted trial balance at December 31, 2020:

		Debit		Credit
Sales revenue (all on credit)				$1,040,000
Sales discounts		$22,200
Allowance for doubtful accounts		33,800
Accounts receivable		600,000

If doubtful accounts are 8% of accounts receivable, what is the bad debt expense amount to be reported for 2020?