At dec 31, 2017 tummy cakes company account receivable balance is $890,000, allowance for doubtful account has a 17,000 debt unadjusted balance, credit sales for the year amounted to 1,500,000 and after completing the aging of receivable schedule, $55,000 is estimated as the uncollectible receivables.

A. What is the amount of the adjusting entry ( bad debt expense to record at year end)

B. Determine the net realizable value of accounts receivable