1. Allowance for Doubtful Accounts has a credit balance of $478 at the end of the year (before adjustment), and Bad Debt Expense is estimated at 1% of net sales. If net sales are $970,029, compute the amount of the adjustment to record the provision for doubtful accounts. Round your answer to a whole number.

   Select the correct answer.

   a.$10,178

   b.$9,222

   c.$478

   d.$9,700