at the end of 2001, but before any adjusting or write off entries were recorded, the records and acccounts of a corp. sheowed:
bal., accts recv-trade $90,000
bal., allowance for doubtful accts 2,000
bad debts identified for immed weite off 2,250
sales revenue(30% are open acct credit sales)
note: the co. estimates its loss on bad debts to = 2% of credit sales

given the above what would the following be for 2005 or as at 12/31/2005?

2005 bad debt expense?
accounts receivable?
allowance for doubtful accounts