Allowance for Doubtful Accounts has a debit balance of $533 at the end of the year (before adjustment), and Bad Debt Expense is estimated at 4% of sales. If net credit sales are $947,400, the amount of the adjusting entry to record the estimate of the uncollectible accounts is

See below

Explanation:

Given the above information, the amount of the adjusting entry to record the estimated uncollectible account receivable is computed as seen below;

= Bad debt expense × Net credit sales

= 4% × $947,400

= $37,896

Then,

=Balance - Allowance for doubtful account (debit balance)

= $37,896 - $533

= $37,363

Then, the amount of the adjusting entry to record the estimated uncollectible account receivable is $37,363

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