$$3,500,000.$ Bad debt expense is estimated at $\frac{1}{2}$ of $1\%$ of credit sales.

a$.$ Determine the amount of the adjusting entry for bad debt expense.

$

b$.$ Determine the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense.

Adjusted Balance

Accounts Receivable

$

Allowance for Doubtful Accounts

Bad Debt Expense

c$.$ Determine the net realizable value of accounts receivable.

$