Assume that the Allowance for Doubtful Accounts has a balance of $37,000 at the beginning of the year. Throughout the year, there was a total of $36,000 in receivables that were written off as uncollectible. Using the % of sales method: (a) Determine the amount of the adjusting entry at the end of the year if the company estimates uncollectible accounts at %% of credit sales totaling $6,750,000 (b) Calculate the adjusted end of year balance in Allowance for Doubtful Accounts