For Each of the Following Scenarios, Indicate the Amount of the Adjusting

For each of the following scenarios, indicate the amount of the adjusting journal entry for Bad Debt Expense to be recorded in 2014, the balance in Allowance for Doubtful Accounts after adjustment at December 31, 2014, and the net realizable value of Accounts Receivable at December 31, 2014:
a) Based on an analysis of Simmon's Company's $380,000 balance in Accounts Receivable at December 31, 2014, is was estimated that $15,500 will be uncollectible. There is a credit balance of $1,200 in Allowance for Doubtful Accounts before adjustment.
b) Blake Company had net credit sales of $900,000 during 2014, and has an Accounts Receivable balance of $425,000 at December 31, 2014, and an Allowance for Doubtful Accounts credit balance of $11,000 before adjustment. Blake estimates Bad Debt Expense as 3/4 of 1% of net credit sales.
c) Hidgon Inc. has a balance of $812,000 in Accounts Receivable at December 31, 2014. An analysis of those receivables shows $24,000 will probably not be collected. Before adjusting entries are prepared, the Allowance for Doubtful Accounts has a debit balance of $750.