At the end of the current year, Accounts Receivable has a balance of $900,000; Allowance for Doubtful Accounts has a debit balance of $3, 500; and net sales for the year total $4,000,000. Bad debt expense is estimated at 1/2 of 1% of net sales. Determine the amount of the adjusting entry for bad debt expense; the adjusted balances of Accounts Receivable, Allowance of Doubtful Accounts; and Bad Debt Expense; and the net realizable value of accounts receivable