Ivanhoe Corp uses the percentage-of-receivables basis to record bad debt expense. The company estimates that 2% of accounts receivable will become uncollectible. (a) Prepare the adjusting journal entry to record bad debt expense for the year. (List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (b) What is the ending (adjusted) balance in Allowance for Doubtful Accounts? What is the cash (net) realizable value? Cash (net) realizable value $