The unadjusted balance in the Allowance for Doubtful Accounts is a $400 credit balance. Calculate the Bad Debts Expense in each of the following cases. Also, give the ending balance in the Allowance for Doubtful Accounts, after adjustment. a) Uncollectible accounts are estimated using the Analysis of Receivables method. The aging schedule shows the balance of Accounts Receivable is estimated as $8,500. Bad Debts Expense = Adjusted balance in Allowance for Doubtful Accounts = b. Uncollectible accounts are estimated using the Percent of Sales method. Bad Debts Expense is estimated at 2% of net sales. Net sales was $450,000 for the year. Bad Debts Expense = Adjusted balance in Allowance for Doubtful Accounts =