A trial balance before adjustments included the following: Debit Credit Sales $ 600.000 Accounts receivable $ 274.000 Allowance for doubtful 7.000 accounts The estimate of uncollectible accounts is made by taking 5% of gross accounts receivable. Requirements: 1. Based on given information, what is the amount of bad debt expense (le, the amount of period-end adjustment)? (2.5 points) Answer: 2. Based on given information, what is the ending net realizable value for accounts receivable? (2.5 points) Answer: 3. Assume that the allowance for doubtful accounts has a $5,000 debit balance before adjustment and other things being equal. Based on the new assumption