At the end of the current year, Accounts Receivable has a balance of $909,770; Allowance for Doubtful Accounts has a credit balance of $7,798; and sales for the year total $3,478,000. Bad debt expense is estimated at 1/2 of 1% of net sales.

a. Determine the amount of the adjusting entry for bad debt expense.
$fill in the blank 1

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

	Adjusted Balance
Accounts Receivable	$fill in the blank 2
Allowance for Doubtful Accounts	fill in the blank 3
Bad Debt Expense	fill in the blank 4

c. Determine the net realizable value of accounts receivable.