At the end of the current year, Accounts Receivable has a balance of $$5,125,000$; Allowance for Doubtful Accounts has a debit balance of $$32,600$; and sales for the year total $$105,550,000.$ Bad debt expense is estimated at $\frac{1}{4}$ of $1\%$ of sales.

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

Bad Debt Expense

$

$

$

c$.$ Determine the net realizable value of accounts receivable.