I did all my other parts and cant figure out this Part 1. Please fill out the entire Part 1 as I dont understand it thanks!

Part 1: Accounts Receivables and Allowance Method 1) Orion Co. is a large wholesaler of blankets. At the end of 2017, the company's controller estimates 5% of the $850,000 in Accounts Receivable will be uncollectible a. Write the journal entry to record Bad Debt Expense for the period if the Allowance for Doubtful Accounts has a credit balance of $10,200 before this adjusting entry is posted: 12/31/17 b. How does the posting of this journal entry affect the accounting equation? c. What is the Net Realizable Value of Accounts Receivable reported in Orion Co.'s balance sheet as of Dec. 31, 2017