Presented below is an aging schedule for Pronghorn Corp. Customer Accounts receivable Estimated percentage uncollectible Total estimated bad debts Total $257,900 $41,509 Not Yet Due $108,100 3% $3,243 1-30 $47,800 6% $2.868 Number of Days Past Due 61-90 $39,900 31-60 $27,400 13% $3,562 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is $7,200. 25% $9,975 Over 90 $34,700 63% $21,861 Indicate the amount of bad debt expense for the year ending December 31, 2021, and the cash realizable value of Accounts Receivable