At the end of the current year, Accounts Receivable has a balance of $$4,375,000$; Allowance for Doubtful Accounts has a debit balance of $$21,300$; and sales for the year total

$$102,480,000.$ Using the aging method, the balance of Allowance for Doubtful Accounts is estimated as $$205,000.$

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.