At the end of the current year, Accounts Receivable has a balance of $1,250,000; Allowance for Doubtful Accounts has a credit balance of $13,145; and sales for the year total $24,485,000. Using the aging method, the balance of Allowance for Doubtful Accounts is estimated at $210,000.

Using the analysis of receivables method, determine (a) the amount of the adjusting entry for uncollectible accounts; (b) the adjusted balances of Account Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense; and (c) the net realizable value of accounts receivable.