12/31/2019 At the end of the first year of operations, Yolanda Co. had 900,000 in sales and accounts receivable of $350,000. XYZ's management estimated that $9,000 in accounts receivable would be uncollectible. For the end of 2019 after the adjusting entry for bad debts was journalized, what is the balance in the following accounts?

Bad Debt Expense: (I put 9,000)

Allowance for doubtful accounts: (I put 9,000)

For the end of 2019 what is the company's net realizable value? (I put 341,000)

12/31/2020 During 2020, $10,000 in accounts receivable were written off. At the end of the second year of operations, Yolanda Co. had $1,000,000 win sales and accounts receivable of $400,000. XYZ's management has estimated that $17,000 in accounts receivable would be uncollectible. For the end of 2020, after the adjusting entry for bad debts was journalized, what is the balance in the following accounts:

Bad Debt expense:

Allowance for doubtful accounts :

For the end of 2020, what is the company's net realizable value?

I am very confused on the second part. I put 18,000, 17,000 and 373,000. Any help would be greatly appreciated