Blue Co$.$ provides for doubtful accounts based on $4\%$ of gross accounts receivable. The following data are availab

Credit sales during $2025$

$$4,352,000$

Allowance for doubtful accounts $1/1/2025$

$60,000$

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

$11,000$

Customer accounts written off as uncollectible during $2025$

$29,000$

Bad debt expense

$74,080$

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

Allowance for doubtful accounts $

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

Accounts receivable, net of allowance for doubtful accounts $$1,794,000$

Customer accounts written off as uncollectible during $2025$

$71,000$

Bad debt expense for $2025$

$105,000$

What should be the balance in accounts receivable at December $31,2025,$ before subtracting the allowance for $d$

Accounts receivable, before subtracting allowance for doubtful accounts $

The following accounts were taken from Oriole Inc.$\text{'}$s trial balance at December $31,2025$:

Allowance for doubtful accounts $$22,000$

Accounts receivable

If doubtful accounts are $5\%$ of accounts receivable, determine the bad debt expense to be reported for $2025.$