18. The alowance account before adjustment has a debit balance of $4,100. Bad debt expenso for the upcoming year is estimated to be 2% of net sales, which are $191,700. What is the amount of the adjusting entry to provide for doubtful accounts ? 19. The allowance account before adjustment has a credit balance of $1,520. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $38,000 for the upcoming year What is the balance in the Allowance for Doubtful Accounts ledger after the adjusting entry is recorded? $ 20. The allowance account before adjustment has a credit balance of $2,240. Bad debt expense for the upcoming year is estimated to be 3% of net sales, which are $397,000. What is the balance in the Allowance for Doubtful Accounts ledger after the adjusting entry is recorded? $ 14,150