Presented below are a series of unrelated situations. Answer the questions relating to each of the five independent situations as requested. Halen Company's unadjusted trial balance at December 31, 2014, included the following accounts. Halen Company estimates its bad debt expense to be 2.0% of net sales. Determine its bad debt expense for 2014. An analysis and aging of Stuart Corp. accounts receivable at December 31, 2014, disclosed the following. What is the net realizable value of Stuart's receivables at December 31, 2014? Shore Co. provides for doubtful accounts based on 4% of credit sales. The following data are available for 2014. What is the balance in Allowance for Doubtful Accounts at December 31, 2014? At the end of its first year of operations, December 31, 2014, Darden Inc. reported the following information. What should be the balance in accounts receivable at December 31, 2014, before subtracting the allowance for doubtful accounts? The following accounts were taken from Bullock Inc.'s trial balance at December 31, 2014. If doubtful accounts are 2% of accounts receivable, determine the bad debt expense to be reported for 2014