Quality Inc. is a large wholesaler of electronics. At the end of 2023 , the company's controller estimates 5% of the $185,500 in Accounts Receivable will be uncollectible. a. Write the journal entry to record Bad Debt Expense for the period if the Allowance for Doubtful Accounts has a credit balance of $3,100 before this adjusting entry is posted: b. How does the posting of this journal entry affect the accounting equation? c. What is the Net Realizable Value of Accounts Receivable reported in Spencer Co.'s balance sheet as of Dec. 31, 2023