) At the end of the current year, Accounts Receivable has a balance of $1,400,000, Allowance for Doubtful Accounts has a debit balance of $2,250, and net sales for the year total $9,500,000.Bad debt expense is estimated at 1/2 of 1% of net sales. Determine (1) the amount of the adjusting entry for uncollectible accounts;

(1) the amount of the adjusting entry for uncollectible accounts;

(2) the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad debt Expense;

3 ) the net realizable value of accounts receivable.