Using the percentage−of−sales method, the estimated total uncollectible accounts are $6,722. The Allowance for Uncollectible Accounts prior to adjustment has a debit balance of $2,835. The Accounts Receivable balance is $44,520. The amount of the adjusting entry for Uncollectibleminus−Accounts Expense is:

The amount of the adjusting entry for uncollectible amount is $9,557.

Explanation:

The percentage−of−sales method resulted in an estimated total uncollectible accounts are $6,722. This is what is expected as the balance in the Allowance for doubtful accounts. Since the allowance account has a debit balance of $2,835, the bad debt expense to be adjusted for is $6,722 + $2,835 = $9,557 and the appropriate journals will be:

Debit Bad debt expense                                     $9,557

Credit Allowance for doubtful accounts            $9,557

(To record bad debt expense)

The net realizable value of the Accounts receivable becomes  $44,520 - $6,722 = $37,798

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