At the end of the current year, Accounts Receivable has a balance of $850,000; Allowance for Doubtful Accounts has a credit balance of $3,Doubtful Accounts is estimated to be $35,000. Determine(a) the amount of the adjusting entry for uncollectible accounts; (b) the adjustment balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense; and (c) the net realizable value of accounts receivable.