Please show the complete journal entry.

UTK UNLLDNHOTEU Tu the probiem IstrucTIOIS. 44. At the end of the current year, Accounts Receivable has a balance of S750,000; Allowance for Doubtful Accounts has a debit balance of $6,200; and sales for the year total $3,500,000. Bad debt expense is estimated at 1/2 of 1% of sales (10 points). Determine (a) the amount of the adjusting entry for bad debt expense; (b) the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense; and (c) the net realizable value of accounts receivable