t the beginning of the current period, yejun corp. had balances in accounts receivable of $300,000 and in allowance for doubtful accounts of $15,000 (credit). during the period, it had net credit sales of $900,000 and collections of $750,000. it wrote off as uncollectible accounts receivable of $8,000. however, a $4,000 account previously written off as uncollectible was recovered before the end of the current period. uncollectible accounts are estimated to total $25,000 at the end of the period. what are bad debt expense in this year and net realizable value of account receivable at the end of the year