At the end of the current year, Accounts Receivable has a balance of $4,470,000, Allowance for Doubtful Accounts has a debit balance of $17,230, and sales for the year total $63,800,000. Bad debt expense is estimated at ¾ of 1% of sales. Determine 

(a) The amount of the adjusting entry for uncollectible accounts; 

(b) The adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense; and 

(c) The net realizable value of accounts receivable.