On January 1, 2025, Budd Corporation started the year with a balance in Accounts Receivable of $145,000 and a credit balance in Allowance for Doubtful Accounts of $7,950. During 2025, the company had total sales of $600,000; 75% of these sales were credit sales. Collections (not including the cash sales) during the period were $480,000. Budd wrote off as uncollectible accounts receivable of $8,100. In addition, an account of $840 that was previously written off as uncollectible was recovered during the year. Uncollectible accounts are estimated to be 5% of the end-of-year Accounts Receivable balance. (Omit cost of goods sold entries.)

Instructions
a. Prepare the entries to record sales and collections during the period.
b. Prepare the entry to record the write-off of uncollectible accounts during the period.
c. Prepare the entries to record the recovery of the uncollectible account during the period.
d. Determine the ending balance in Accounts Receivable.
e. Determine the ending balance in Allowance for Doubtful Accounts.
f. Prepare the entry to record bad debt expense for the period.
g. What is the net realizable value of the receivables at December 31, 2025?