The following are a series of unrelated situations. Answer the questions relating to each of the five independent situations as requested. 1. Kingbird Company's unadjusted trial balance at December 31, 2025, included the following accounts. Kingbird Company estimates its bad debt expense to be 6% of gross accounts receivable. Determine its bad debt expense for 2025. Bad debt expense for 2025 2. An analysis and aging of Oriole Corp. accounts receivable at December 31,2025 , disclosed the following. What is the net amount expected to be collected of Oriole's receivables at December 31,2025 ? Net realizable value $ 3. Waterway Co. provides for doubtful accounts based on 2% of gross accounts receivable. The following data are available for 2025. What is the balance in Allowance for Doubtful Accounts at December 31, 2025? 4. At the end of its first year of operations, December 31, 2025. Wildhorse Inc. reported the following information. 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 $ 5. The following accounts were taken from Sheffield Inc'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. Bad debt expense, as adjusted \$