Assuming that instead of basing the provision for uncollectible accounts on an analysis of receivables, the adjusting entry on December $31$ had been based on an estimated expense of $(1)/(2)$ of $1\%$ of the sales of $$5,350,000$ for the year, determine the following:

a$.$ Bad debt expense for the year.

b$.$ Balance in the allowance account after the adjustment of December $31$

c$.$ Expected net realizable value of the accounts receivable as of December $31($after all of the adjustments and the adjusting entry$).$