Percent of sales method at the end of the current year, accounts receivable has a balance of $2,150,000; allowance for doubtful accounts has a debit balance of $10,500; and sales for the year total $51,850,000. bad debt expense is estimated at 1/4 of 1% of sales. a. determine the amount of the adjusting entry for uncollectible accounts. $ 129,625 b. determine the adjusted balances of accounts receivable, allowance for doubtful accounts, and bad debt expense. accounts receivable $ 2,150,000 allowance for doubtful accounts $ bad debt expense $ 129,625 c. determine the net realizable value of accounts receivable. $