Vance Refrigeration Company has $168,000 in Accounts Receivable, and a $10,200 credit balance in the Allowance for Doubtful Accounts before adjustment. On March 31, 2020 the company calculates an estimate of $42,300 based on an aging analysis of accounts receivable. Record the appropriate adjusting entry below. BONUS OPPORTUNITY: What is the Net Realizable Value of A/R at 3/31/2020 if Vance Refrigeration Company uses the aging analysis method (see above entry) for accounting for bad debts? ( 2 points) Vance Refrigeration Company has $168,000 in Accounts Receivable, and a $10,200 credit balance in the Allowance for Doubtful Accounts before adjustment. Based on the percentage of sales method, the company estimates bad debts of $36,000 on March 31,2020 . Record the apnronriate adiusting entry below