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Make the necessary adjusting entry in general journal form under each of the following assumptions. Show calculations for the amount of each adjustment and the resulting net realizable value. 1. Allowance for Doubtful Accounts has a credit balance of $310. a. The percentage of sales method is used and bad debt expense is estimated to be 2% of credit sales. If an amount box does not require an entry, leave it blank. Accounts receivable, December 31, 20-- $ Less allowance for doubtful accounts Net realizable value $ b. The percentage of receivables method is used and an analysis of the accounts produces an estimate of $6, 830 in uncollectible accounts. If an amount box does not require an entry, leave it blank. Accounts receivable, December 31, 20-- $ Less allowance for doubtful accounts Net realizable value $ Allowance for Doubtful Accounts has a debit balance of $430. a. The percentage of sales method is used and bad debt expense is estimated to be 1.5% of credit sales. If an amount box does not require an entry, leave it blank. Accounts receivable, December 31, 20-- $ Less allowance for doubtful accounts Net realizable value b. The percentage of receivables method is used and an analysis of the accounts produces an estimate of $5, 835 in uncollectible accounts. If an amount box does not require an entry, leave it blank. Accounts receivable, December 31, 20-- $ Less allowance for doubtful accounts Net realizable value $