Answer the questions relating to each of the five independent situations as requested.

Splish Company's unadjusted trial balance at December $31,2025,$ included the following accounts:

Splish Company estimates its bad debt expense to be $6\%$ of gross accounts receivable. Determine its bad debt ex$$

Bad debt expense for $2025$$

An analysis and aging of Blossom Corp. accounts receivable at December $31,2025,$ disclosed the following:

What is the net realizable value of Blossom's receivables at December $31,2025?$

Net realizable value $

Blue Co$.$ provides for doubtful accounts based on $4\%$ of gross accounts receivable. The following data are availab

Credit sales during $2025$

Allowance for doubtful accounts $1/1/2025$

Collection of accounts written off in prior years $($customer credit was reestablished$)$

Customer accounts written off as uncollectible during $2025$

Bad debt expense

What is the balance in Allowance for Doubtful Accounts at December $31,2025?$

Allowance for doubtful accounts $

At the end of its first year of operations, December $31,2025,$ Kingbird Inc. reported the following information:

Accounts receivable, net of allowance for doubtful accounts $$1,794,000$

Customer accounts written off as uncollectible during $2025,71,000$

Bad debt expense for $2025$

$105,000$

What should be the balance in accounts receivable at December $31,2025,$ before subtracting the allowance for $d$