At the end of the current year, the accounts receivable account has a debit balance of $1, 029,000 and sales for the year total $11, 660,000. a. The allowance account before adjustment has a credit balance of $13, 900. Bad debt expense is estimated at 1/4 of 1% of sales. b. The allowance account before adjustment has a credit balance of $13, 900. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $44, 500. c. The allowance account before adjustment has a debit balance of $7, 800. Bad debt expense is estimated at 1/2 of 1% of sales. d. The allowance account before adjustment has a debit balance of $7, 800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $64, 700. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. $ b. $ c. $ d. $