The following are a series of unrelated situations. Answer the questions relating to each of the five independent situations as requested. 1. Tamarisk Companys unadjusted trial balance at December 31, 2020, included the following accounts.

		Debit		Credit
Accounts receivable		$50,300
Allowance for doubtful accounts		5,300
Net sales				$1,229,400

Tamarisk Company estimates uncollectible accounts will be 5% of gross accounts receivable. Determine its bad debt expense for 2020.

Bad debt expense for 2020

$

2. An analysis and aging of Vaughn Corp. accounts receivable at December 31, 2020, disclosed the following.

Amounts estimated to be uncollectible		$ 180,530
Accounts receivable		1,762,300
Allowance for doubtful accounts (per books)		125,470

What is the net amount expected to be collected of Vaughns receivables at December 31, 2020?

Net realizable value

$

3. Bramble Co. provides for doubtful accounts based on 3% of gross accounts receivable, The following data are available for 2020.

Credit sales during 2020		$1,746,600
Bad debt expense		58,920
Allowance for doubtful accounts 1/1/20		17,720
Collection of accounts written off in prior years (customer credit was reestablished)		8,430
Customer accounts written off as uncollectible during 2020		32,220

What is the balance in Allowance for Doubtful Accounts at December 31, 2020?

Allowance for doubtful accounts 12/31/20

$

4. At the end of its first year of operations, December 31, 2020, Sunland Inc. reported the following information.

Accounts receivable, net of allowance for doubtful accounts		$921,600
Customer accounts written off as uncollectible during 2020		24,690
Bad debt expense for 2020		84,000

What should be the balance in accounts receivable at December 31, 2020, before subtracting the allowance for doubtful accounts?

Accounts receivable, before deducting allowance for doubtful accounts

$

5. The following accounts were taken from Coronado Inc.s trial balance at December 31, 2020.

		Debit		Credit
Net credit sales				$744,000
Allowance for doubtful accounts		$12,910
Accounts receivable		288,700

If doubtful accounts are 3% of accounts receivable, determine the bad debt expense to be reported for 2020.

Bad debt expense, as adjusted