The following are a series of unrelated situations.

Answer the questions relating to each of the five independent situations as requested.

Novak Company's unadjusted trial balance at December $31,2025,$ included the following accounts.

Novak 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$$

An analysis and aging of Splish Corp. accounts receivable at December $31,2025,$ disclosed the following.

Amounts estimated to be uncollectible

$$181,570$

Accounts receivable

$1,762,800$

Allowance for doubtful accounts $($per books$)$

$128,470$

What is the net amount expected to be collected of Splish's receivables at December $31,2025?$

Net realizable value $

Blossom Co$.$ provides for doubtful accounts based on $3\%$ of gross accounts receivable. The following data are

available for $2025.$

Credit sales during $2025$

Bad debt expense

Allowance for doubtful accounts $1/1/25$

Collection of accounts written off in prior years $($customer credit was reestablished$)$

Customer accounts written off as uncollectible during $2025$

$30,510$

What is the balance in Allowance for Doubtful Accounts at December $31,2025?$

Allowance for doubtful accounts $12/31/25$ $

At the end of its first year of operations, December $31,2025,$ Blue Inc. reported the following information.