At the end of the current year, Accounts Receivable has a balance of $5,125,000; Allowance for Doubtful Accounts has a debit balance of $32,600; and sales for the year total $105,550,000. Bad debt expense is estimated at ¼ of 1% of sales. 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.