The general ledger of ROK Company shows a debit balance of $1,400,000. An aging

of Accounts Receivable accounts results in an estimate of $28,000 of uncollectible

Accounts Receivable. Using the allowance method, if the balance of the Allowance for

Doubtful Accounts is a $7,000 credit balance before adjustment

. What is the amount of bad debt expense that will be recorded in the adjusting

entry, the balance in the Allowance for Doubtful Accounts account after the

adjustment, and the Net Realizable Value of Accounts Receivable after the adjustment?