During 2013, Hungryman had $18,500,000 of credit sales, collected $17,945,000 of accounts receivable, and wrote off $60,000 of accounts receivable as uncollectible. At year end, Hungryman performs an aging of its accounts receivable balance and estimates that $52,000 will be uncollectible.

: 1. Calculate Hungryman's preadjustment balance in accounts receivable on December 31, 2013. $

2. Calculate Hungryman's preadjustment balance in allowance for doubtful accounts on December 31, 2013. $ Hide

3. Prepare the necessary adjusting entry for 2013. Account and Explanation Debit Credit Record adjusting entry for bad debt expense estimate