Blossom Co$.$ provides for doubtful accounts based on $3\%$ of gross accounts receivable. The following data are

available for $2025.$

Credit sales during $2025$

$$3,330,100$

Bad debt expense

$59,530$

Allowance for doubtful accounts $1/1/25$

$17,910$

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

$7,610$

Customer accounts written off as uncollectible during $2025$

$30,510$

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

Allowance for doubtful accounts $12/31/25$ $

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

Accounts receivable, net of allowance for doubtful accounts $$969,600$

Customer accounts written off as uncollectible during $2025,21,670$

Bad debt expense for $2025$

$76,330$

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

doubtful accounts?

Accounts receivable, before deducting allowance for doubtful accounts $

The following accounts were taken from Kingbird 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 $2025.$