b$.$ Show how accounts receivable would be shown on the October $31,2023,$ balance sheet using your calculations in $($a$).$

Part $2$

Required:

c$.$ Instead of $($a$),$ assume that Aaron estimates bad debts to be $5\%$ of outstanding accounts receivable. Prepare the adjusting entry at October $31,2023.$

d$.$ Show how accounts receivable would be shown on the October $31,2023,$ balance sheet using your calculations in $($c$).$

Aaron Servicing showed the following partial unadjusted results at October $31,2023,$ its year$-$end:

$\backslash$table$[[$Account$,$Dobit,Credit$],[$Sales$,$$$1,640,600,],[$Accounts receivable,$$148,690,],[$Allowance for doubtful accounts,$3,000,]]$

Port $1$

Required:

$0.$ Assuming Aaron estimates bad debts to be $1,5\%$ of sales, prepare the adjusting entry at October $31,2023.$