(a) VARIOUS UNRELATED SITUATIONS RELATED TO RECEIVABLES AND BAD DEBT EXPENSE Almond Company's unadjusted trial balance at December 31, 20X2 included the following accounts. Account Allowance For Doubtful Accounts Sales Sales Returns and Allowances $ Debit 4,000 Amounts Estimated To Be Uncollectible Accounts Receivable Allowance For Doubtful Accounts Per General Ledger 100,000 $ Credit Almond Company estimates its bad debt expense to be 1.5% of net sales. Determine its bad debt expense for 20X2. 1,550,000 (b) An analysis and aging of Cyan Corp. accounts receivable at December 31, 20X2 disclosed the following (all ledger accounts have normal balances). S What is the net realizable value of Cyan's receivables at December 31, 20X2? 170,000 1,700,000 150,000

VARIOUS UNRELATED SITUATIONS RELATED TO RECEIVABL.S AND BAD DEBT EXPENSE (CONTINUED) \begin{tabular}{|l|l|r|} \hline (d) & \begin{tabular}{l} At the end of its first year of operations, December 31, 20X2, Azure, Inc, reported the \\ following information. \end{tabular} \\ \hline & \multicolumn{2}{|c|}{9} \\ \hline & Accounts Receivable (Net) & 950,000 \\ \hline & Customer accounts written off as uncollectible during 20X2 & 24,000 \\ \hline & Bad Debt Expense for 202 & 79,000 \\ \hline \end{tabular} What should be the balance in Accounts Receivable at December 31. 20X2, betore subtracting the Allowance For Doubtul Accounts? (e) The following accounts were taken from Honeydew, Inc, 's balance sheet at December 31. 202. \begin{tabular}{|c|c|c|} \hline Account & Debif & Credit \\ \hline Net Credit Sales: & & 750,000 \\ \hline Allowance For Doubtful Accounts: & 16,000 & \\ \hline Accounts Reccivable & 430,000 & \\ \hline \end{tabular} If doubiful accounts are estimated to be 39 of accounts receivable, determine the bad debt expense to be reported for 202. VARIOUS UNRELATED SITUATIONS RELATED TO RECEIVABLES AND BAD DEBT EXPENSE (a) Almond Company's unadjusted trial balance at December 31, 202 included the following accounts. \begin{tabular}{|c|c|c|} \hline Account & Debit & Credit \\ \hline Allowance For Doubtful Accounts & 4.000 & \\ \hline Sales & & 1.550,000 \\ \hline Sales Returns and Allowances & 100,000 & \\ \hline \end{tabular} Almond Company estimates its bad debt expense to be 1.5% of net sales. Determine its bad debt expense for 202. (b) An analysis and aging of Cyan Corp. accounts receivable at December 31, 20X2 disclosed the following (all ledger accounts have normal balances). \begin{tabular}{|l|r|} \hline Amounts Estimated To Be Uncollectible & 170,000 \\ \hline Accounts Receivable & 1,700,000 \\ \hline Allowance For Doubtful Accounts Per General Ledger & 150,000 \\ \hline \end{tabular} What is the net realizable value of Cyan's receivables at December 31, 20X2? Presented below are a series of unrelated situations. For each situation, answer the question that is