During June 2019. Andy Company had the following transactions: 1. Sales of $185.000 (5142.000 on account: $43.000 for cash). 2. Collections on account $120.000 3. Write-offs of uncollectible receivables. 5900 Additional information: Andy uses the allowance method for uncollectibles Andy estimates that 4.50% of its accounts receivable will be uncollectible. On June 30, 2019, the Accounts Receivable balance was $25.000 and the Allowance for Bad Debts had a normal account balance of $1.000. Requirements: a. Prepare the June 30, 2019 adjusting journal entry. Omit explanation b. What is the net realizable value of Accounts Receivable on June 30, 2019 (after the adjusting journal entry has been posted Show computations and label your work