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Percent of Sales Method At the end of the current year, Accounts Receivable has a balance of $410,000; Allowance for Doubtful Accounts has a credit balance of $3,500; and sales for the year total $1,850,000. Bod debt expense is estimated at 1,1% of sales. 1. Determine the amount of the adjusting entry for uncollectible accounts. 3 2. Determine the adjusted balances of Accounts Recelvable, Allowance for Doubtful Accounts, and Bad Debt Expense. 3. Determine the net realizable value of accounts receivable