C. $ $ 4. EX.09.165 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 sales for the year total $3,000,000. An analysis of receivables indicates the uncollectible receivables are estimated to be $45,000. a. Determine the amount of the adjusting entry for bad debt expense. 39,600 b. Determine the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense. Accounts Receivable Allowance for Doubtful Accounts Bad Debt Expense Adjusted Balance $ 675,000 45,000 39600 Determine the net realizable value of accounts receivable. 5. EX.09.170 A partially completed aging of receivables schedule for Lindy Designs is shown below. a. Complete the schedule and determine the total estimate of uncollectible accounts. Round your answers to two decimal places. Estimated Uncollectible Accounts Age Interval Balance Percentage Amount Not past due $550,000 2.50% $ 1-30 days past due 96,500 4.00 31-60 days past due 43,750 9.50 61-90 days past due 22,250 16.00 91-180 days past due 5,600 31.00 181-365 days past due 3,100 60.00 Over 365 days past due 1,250 95.00 $ Total $722,450 of $9,700, record the adjusting entry for bad debt es