Please solve the questions 3,4,5

Pacific Animation Corporation has aged its accounts receivable and estimated uncollectible accounts on Dec 31, 2014. Determine Pacific Company's Net Realizable Value of Accounts Receivable at the end of 2014. On January 1, 2014, Emerz Company's Allowance for Doubtful Accounts had a normal balance of $6, 300. During 2014, the company wrote off delinquent accounts totaling $6, 900. The company estimates bad debts as 10% of ending balance of accounts receivable, which was $72,000. What is the bad debts expense for the year? Healing Spa Company reported the following information: Sales consisted of 80% credit sales and 20% cash sales during 2012 and 2013. Determine the days to collect accounts receivable for 2013 (round to the nearest whole number)