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Percent of Sales Method At the end of the current year, Accounts Receivable has a balance of $880,000; Allowance for Doubtful Accounts has a debit balance of $8,000; and sales for the year total $3,960,000. Bad debt expense is estimated at 1/4 of 1% of sales a. Determine the amount of the adjusting entry for un collectible accounts 50,400 x b. Determine the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense. Accounts Receivable 880,000 Allowance for Doubtful Accounts 42,400 X Bad Debt Expense 50,400X c. Determine the net realizable value of accounts receivable. 937,600 X