=+At the end of the current year, Accounts Receivable has a balance of $1,400,000; Allowance for Doubtful Accounts has a debit balance of $2,250; and net sales for the year total $9,500,000. Bad debt expense is estimated at 1 /4 of 1% of net sales. Determine (1) the amount of the adjusting entry for uncollectible accounts; (2) the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense; and (3) the net realizable value of accounts receivable