Percent of sales method at the end of the current year, accounts receivable has a balance of $3,460,000; allowance for doubtful accounts has a debit balance of $12,500; and sales for the year total $46,300,000. bad debt expense is estimated at ½ of 1% of sales. a. determine the amount of the adjusting entry for uncollectible accounts. $ b. determine the adjusted balances of accounts receivable, allowance for doubtful accounts, and bad debt expense. accounts receivable $ allowance for doubtful accounts $ bad debt expense $ c. determine the net realizable value of accounts receivable. $