15. In estimating bad debts as a percentage of sales, the accountant calculates that 3 percent is a reasonable percentage estimate of uncollectible sales. Sales amount to $228,400. Assume Allowance for Doubtful Accounts has a debit balance of $1,640.00 before the adjustment. Prepare the required adjusting entry. Date Account Debit Credit 16. The net realizable value of Accounts Receivable is $132,600 before a write-off of a $4,300 account. What is the amount of the net realizable value of Accounts Receivable after the write-off