Assume that the balance sheet that was prepared by the company showed the following

amounts:

P$6\mathrm{.}2($LO $3)$ Groupwork $($Bad$-$Debt Reporting$)$ The following are a series of unrelated situations.

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

Halen Company estimates its bad debt expense to be $7\%$ of gross accounts receivable. Determine its

bad debt expense for $2025.$

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

Amounts estimated $tobe$ uncollectible $$180,000$

Accounts receivable $1,750,000$

Allowance for doubtful accounts $(per$ books$)125,000$

What is the net amount expected to be collected of Stuart's receivables at December $31,2025?$

Shore Co$.$ provides for doubtful accounts based on $4\%$ of gross accounts receivable. The following

data are available for $2025.$

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

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

information.

Accounts receivable, net $of$ allowance for doubtful accounts $$950,000$

Customer accounts written off $as$ uncollectible during $2025,24,000$

Bad debt expense for $2025,84,000$

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

allowance for doubtful accounts?

The following accounts were taken from Bullock Inc.$\text{'}$s trial balance at December $31,2025.$

If doubtful accounts are $3\%$ of accounts receivable, determine the bad debt expense to be reported

for $2020.$