Larkspur Inc.'s unadjusted trial balance at December 31, 2017, included the following accounts: Debit Credit Allowance for doubtful accounts $8,100 Sales revenue $1,977,500 Sales returns and allowances 60,500 Sales discounts 4,230 Larkspur estimates its bad debt expense to be 1.5% of net sales. Determine its bad debt expense for 2017. (Round answer to 0 decimal places, e.g. 58,971.) Bad debt expense s28692 *(b) An analysis and aging of Blue Spruce Corp.'s accounts receivable at December 31, 2017, disclosed the following: Amounts estimated to be uncollectible $158,600 Accounts receivable 1,792,000 Allowance for doubtful accounts (per books) 120,000 What is the net realizable value of Blue Spruce Corp.'s receivables at December 31, 2017? Net realizable value