At the end of the current year, Accounts Receivable has a balance of $$675,000$; Allowance for Doubtful Accounts has a debit balance of $$5,400$; and credit sales for the year total $$3,000,000.$ An analysis of the receivables indicates that uncollectible receivables are estimated to be $$45,000.$

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

fill in the blank $1$ of $2$$

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

Line Item Description Adjusted Balance

Accounts Receivable $fill in the blank $2$

Allowance for Doubtful Accounts fill in the blank $3$

Bad Debt Expense fill in the blank $4$

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