A) Use the following information to calculate the Bad Debt Expense and record the adjusting journal entry for Ethan's company for the current year using the balance sheet - aging of accounts receivable method. The Allowance For Doubtful Accounts account currently has a debit balance of $500. B) The Allowance for Doubtful Accounts has a credit balance of $5,000. Net credit sales for the year were $900,000. Four percent is the estimated uncollectible based on net credit sales. Calculate the amount of the adjustment, for the allowance for doubtful accounts, using the income statement approach. Amount of the adjustment ________