3. end of the current year, the accounts receivable account has a debit balance of At the $340,000 and net sales for the year total $4,100,000. Determine the amount of adjusting entries to provide the doubtful accounts for each of the following assumptions: a. The allowance account before adjustment has a credit balance of $5,200. Bad debts expense is estimated of 1/5 of 1% of net sales. b. The allowance account before adjustment has a credit balance of $6,100. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $21,000. The allowance account before adjustment has a debit balance of $19,000. Bad debts expense is estimated to be c. of 1% of net sales. d. The allowance account before adjustment has a debit balance of $19,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $32,060