The unadjusted net accounts receivable on the books of Elantra Ltd as of 31 December 20X4 are as follows: Accounts receivable Less: Allowance for doubtful accounts $100,000 10,000 $ 90,000 40% of the accounts are current and 5% might not be collected, and the remainder is past due and 30% might not be collected Required: Calculate the bad debt expense, the balance in the allowance for doubtful accounts, and the net accounts receivable on the SFP at the end of 20X4 Bad debt exporno Allowance for doubtful accounts Not accounts receivable