Percent of Sales Method At the end of the current year, Accounts Receivable has a balance of $645,000; Allowance for Doubtful Accounts has a debit balance of $6,000; and sales for the year total $2,900,000. Bad debt expense is estimated at 1/4 of 1% of sales. a. Determine the amount of the adjusting entry for uncollectible accounts. b. Determine the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense. Accounts Receivable S Allowance for Doubtful Accounts Bad Debt Expense c. Determine the net realizable value of accounts receivable