The following are a series of unrelated situations. Answer the questions relating to each of the five independent situations as requested. 1. Blue Company's unadjusted trial balance at December 31, 2025, included the following accounts. Debit Credit Accounts receivable $56,900 Allowance for doubtful accounts 7,210 Net sales $1,247,900 Blue Company estimates its bad debt expense to be 7% of gross accounts receivable. Determine its bad debt expense for 2025. Bad debt expense for 2025 $ 2. An analysis and aging of Kingbird Corp. accounts receivable at December 31, 2025, disclosed the following.