At the end of the current year, Accounts Receivable has a balance of $819,000; Allowance for Doubtful accounts has a credit balance of $19,000; and sales for the year total $7,200,000. Bad debt expenis estimate at 1% of net sales.

Determine (a) the adjusting journal entry for bad debts expense

B. the adjusted balance of allowance for Doubtful accounts

c. The net realizable value of accounts receivable