At the end of the current year, Accounts Receivable has a balance of $1.975,000; Allowance for Doubtful Accounts has a credit balance of $19.670;and sales for the year total $28.550,000. Bad debt expense is estimated at of 1% of sales. Determine (a) the amount of the adjusting entry for uncollectible amounts; (b) the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense; and (c) the net realizable value of accounts receivable.