Answer:
Miyazaki Company
a. Analysis of transactions:
Sales in 2017 = $787,500
Credit Sales = $630,000 (80% of $787,500)
Total collections on account = $502,500
Uncollectibles written off =   $3,000
Unpaid balance for the year = $229,500 ($105,000 + $124,500)
b. a) Bad Debt Expense = $18,900
    b) Bad Debt Expense = $14,820
c. Net Realizable Value of Accounts Receivable on December 31:
                                                              a)                      b)
Unpaid balance for the year       $229,500      $229,500
Allowance for doubtful accounts    (18,900)          (14,820)
Net Realizable Value =                $210,600        $214,680
d. The recognition of bad debts expense does not have any direct effect on the net realizable value.  It is the Allowance for doubtful accounts that has a negative effect on the net realizable value.
The write-off of accounts reduces the net realizable value by $3,000.
Explanation:
a) Data and Calculations:
Beginning balances:
Accounts receivable = $105,000
Allowance for Doubtful Accounts = $1,950
Sales in 2017 = $787,500
Credit Sales = $630,000 (80% of $787,500)
Total collections on account = $502,500
Uncollectibles written off =   $3,000
Unpaid balance for the year = $229,500 ($105,000 + $124,500)
Bad Debts Expense = $18,900 ($630,000 * 3%)
Allowance for Uncollectibles = $13,770 ($229,500 * 6%)
a) Allowance for Doubtful Accounts:
Account Titles               Debit        Credit
Beginning balance                        $1,950
Accounts receivable  $3,000
Bad Debts Expense                      18,900
Balance                       17,850
b) Allowance for Doubtful Accounts:
Account Titles               Debit        Credit
Beginning balance                        $1,950
Accounts receivable  $3,000
Bad Debts Expense                      14,820
Balance                       13,770