Alpha Company uses aging to estimate uncollectibles. At the end of the fiscal year, December 31, 2016, Accounts Receivable has a balance that consists of:

Dollar Value	Age of Account	Estimated Collectible
$115,000	< 30 days old	98%
85,000	30 to 60 days old	80%
50,000	61 to 120 days old	50%
10,000	> 120 days old	15%

The current unadjusted Allowance for Uncollectable Accounts balance is a debit balance of $3,500 and the Bad Debt Expense accounts has an unadjusted balance of zero. After the adjusting entry is made, what will be the dollar balances in the:

1. Accounts Receivable

2. Allowance for Doubtful Accounts

3. Bad Debt Expense