At the end of the current year, Accounts Receivable has a balance of $1,400,000, Allowance for Doubtful Accounts has a debit balance of $2,250, and net sales for the year total $9,500,000. Using the aging of receivables method, the balance of Allowance for Doubtful Accounts is estimated as $24,000. Determine (1) the amount of the adjusting entry for uncollectible accounts; (2) the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense; and (3) the net realizable value of accounts receivable