Analysis of recelvables method At the end of the current year, Accounts Recelvable has a balance of $435,000; Allowance for Doubtful Accounts has a credit balance of $4,000; and sales for the year total $1,960,000. Using the aging method, the balance of Allowance for Doubtful Accounts is estimated as $18,000. a. Determine the amount of the adjusting entry for uncollectible accounts. $ b. Determine the adjusted balances of Accounts Recelvable, Allowance for Doubtful Accounts, and Bad Debt Expense. c. Determine the net realizable value of accounts receivable