At the end of the current year, Accounts Receivable has a balance of $965,000; Allowance for Doubtful Accounts has a debit balance of $8,500; and sales for the year total $4,340,000. Using the aging method, the balance of Allowance for Doubtful Accounts is estimated as $29,800.

-A. Determine the amount of the adjusting entry for uncollectible accounts:

-B. Determine the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense:

Accounts Receivable:

Allowance for Doubtful Accounts:

-C. Determine the net realizable value of accounts receivable: