At the end of the current year, Accounts Receivable has a balance of $325,000; Allowance for Doubtful Accounts has a credit balance of $3,900, and the net sales for the year total $4,500,000. Using the aging method, the balance of Allowance for Doubtful Accounts is estimated as $25,000. Determine (a) th amount of the adjusting entry for uncollectable accounts; (b) the adjusted balances of Accounts Receivablre, Allowance for Doubtful Accounts, and Bad Debt Expense: and (c) the net realizable value of accounts receivable