On January 1, 2019, Hungryman, Inc., has the following balances for accounts receivable and allowance for doubtful accounts: Accounts Receivable $1,274,400 Allowance for Doubtful Accounts (a credit balance) 47,000 During 2019, Hungryman had $18,900,000 of credit sales, collected $17,945,000 of accounts receivable, and wrote off $60,000 of accounts receivable as uncollectible. At year end, Hungryman performs an aging of its accounts receivable balance and estimates that $52,000 will be uncollectible. Required: 1. Calculate Hungryman's preadjustment balance in accounts receivable on December 31, 2019. $ 2. Calculate Hungryman's preadjustment balance in allowance for doubtful accounts on December 31, 2019. $ 3. Prepare the necessary adjusting entry for 2019. Record adjusting entry for bad debt expense estimate