Nowakowski Products needs to prepare their year-end financial statements. On December 31, 2021, the balance in Accounts Receivable was $680,000. An aging analysis of the accounts receivable indicated that $16,500 of the accounts receivable is expected to be uncollectible. Prepare the adjusting entry to record the estimated bad debt expense using the aging method. Assume the Allowance for Doubtful account has a credit balance of $4,800 before the adjusting entry. The debit for the adjusting entry is: The credit for the adjusting entry is: What is the carrying value of the accounts receivables on the balance sheet at the year end