Accounts Receivable Analysis Method At the end of this year, Accounts Receivable have a balance of $3,750,000, the Allowance for Bad Debtors has a credit balance of $22,750, and sales for the year total $48,400,000. Using the aging method, the balance of the Allowance for Bad Debtors is estimated at $390,000. 

Required

Determine the amount of the adjusting entry for uncollectible accounts. 

Determine the adjusted balances of Accounts Receivable, Allowance for Uncollectible Collection Accounts and Insolvency Expense. Accounts receivable & Provision for doubtful accounts & Expense for bad debts  

Determine the net realizable value of accounts receivable.