At the end of the current year, Accounts Receivable has a balance of \\( \\$ 645,000 \\), Allowance for Doubtful Accounts has a debit balance of \\( \\$ 6,000 \\), and sales for the year total \\( \\$ 2,900,000 \\). Using the aging method, the balance of Allowance for Doubtful Accounts is estimated as \\( \\$ 32,400 \\). 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. c. Determine the net realizable value of accounts receivable