At the end of the current year, the accounts receivable account has a debit balance of $4,500,000 and sales for the year total $81,500,000. Using this information, complete #4 and # 5 below. 4. The allowance account before adjustment has a debit balance of $68,250. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $550,000. Calculate: amount of the adjusting entry (bad debts expense) = $ adjusted balance for accts receivable = $ adjusted balance for bad debts expense = $ adjusted balance for AFDA = $ NRV = $ 5. The allowance account before adjustment has a credit balance of $62,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $410,000. Calculate: amount of the adjusting entry (bad debts expense) = $ adjusted balance for accts receivable = $ adjusted balance for bad debts expense = $ adjusted balance for AFDA = $ NRV = $