At the end of the current year, Accounts Receivable has a balance of $170,330; Allowance for Doubtful Accounts has a debit balance of $3,541; and sales for the year total 51,161,000. Bad debt expense is estimated at 1/2 of 1% of sales . Determine the amount of the adjusting entry for bad debt expense. b. Determine the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense. Adjusted Balance Accounts Receivable Allowance for Doubtful Accounts Bad Debt Expense c. Determine the net realizable value of accounts receivable