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CHECK FIGURES: b. Accounts receivable (net) = $126,450; d. Accounts receivable (net) = $140,600 Aaron Servicing showed the following partial unadjusted results at October 31, 2017, its year-end: Account Debit Credit $1,650,000 Sales Accounts receivable. Allowance for doubtful accounts $148,000 3,200 Part 1 Required a. Assuming Aaron estimates bad debts to be 1.5% of sales, prepare the adjusting entry at October 31, 2017 Date Account Titles Debit Credit b. Show how accounts receivable would be shown on the October 31, 2017, balance sheet using your calculations in (a). Allowance for Doubtful Accounts Aaron Servicing Partial Balance Sheet October 31, 2017