At the end of the current year, Accounts Receivable has a balance of $$895,000$; Allowance for Doubtful Accounts has a credit balance of $$8,000$; and sales for the year total $$4,030,000.$ Using the aging method, the balance of Allowance for Doubtful Accounts is estimated as $$39,200.$

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.

s $$