At the end of the current year, Accounts Receivable has a balance of $$485,000,$ Allowance for Doubtful Accounts has a credit balance of $$4,500,$ and sales for the year total $$2,180,000.$ Using the aging method, the balance of Allowance for Doubtful Accounts is estimated as $$22,500.$

a$.$ Determine the amount of the adjusting entry for uncollectible accounts.

$fill in the blank $1$

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

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.

$fill in the blank $5$