Analysis of Receivables Method At the end of the current year, Accounts Receivable has a balance of $3,460,000; Allowance for Doubtful Accounts has a debit balance of $12,500; and sales for the year total $46,300,000. Using the aging method, the balance of Allowance for Doubtful Accounts is estimated as $245,000.

a. Determine the amount of the adjusting entry for uncollectible accounts. ______ b. Determine the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense.

Accounts Receivable __________ Allowance for Doubtful Accounts _________ Bad Debt Expense _______

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