At the end of the current year, Accounts Receivable has a balance of $2,450,000, Allowance for Doubtful Accounts has a credit balance of $14,860, and sales for the year total $31,600,000. Using the aging method, the balance of Allowance for Doubtful Accounts is estimated as $250,000. Determine 

(a) The amount of the adjusting entry for uncollectible accounts; 

(b) The adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense; and 

(c) The net realizable value of accounts receivable.