Analysis of receivables method At the end of the current year, Accounts Receivable has a balance of $5,125,000; Allowance for Doubtful Accounts has a debit balance of $32,600; and sales for the year total $105,550,000. Using the aging method, the balance of Allowance for Doubtful Accounts is estimated as $225,000. a. Determine the amount of the adjusting entry for uncollectible accounts. 5,125,00 X b. Determine the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense. Accounts Receivable Allowance for Doubtful Accounts 32,600 X 225,000 Bad Debt Expense 32,600 X c. Determine the net realizable value of accounts receivable.