a. The allowance account before adjustment has a debit balance of $12,400. Bad debt expense is estimated at 1/2 of 1% of sales. b. The allowance account before adjustment has a debit balance of $12,400. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $26,600. c. The allowance account before adjustment has a credit balance of $6,700. Bad debt expense is estimated at 3/4 of 1% of sales. d. The allowance account before adjustment has a credit balance of $6,700. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $55,600. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet Round your answers to the nearest dollar. Open spreadsheet