At the end of the current year, Accounts Receivable has a balance of $$102,500$; Allowance for Doubtful Accounts has a debit balance of $$3,327$; and credit sales for the year total $$937,000.$ Bad debt expense is estimated at $\frac{1}{2}$ of $3\%$ of credit sales.

a$.$ Determine the amount of the adjusting entry for bad debt expense.

$

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

Adjusted Balance

Accounts Recelvable

$4$

Allowance for Doubtful Accounts

Bad Debt Expense

c$.$ Determine the net realizable value of accounts receivable.