At the end of the current year, the accounts receivable account has a debit balance of $1,169,000 and sales for the year total $13,260,000. The allowance account before adjustment has a credit balance of $15,800. Bad debt expense is estimated at 1/2 of 1% of sales. The allowance account before adjustment has a credit balance of $15,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $50,600. The allowance account before adjustment has a debit balance of $7,700. Bad debt expense is estimated at 1/4 of 1% of sales. The allowance account before adjustment has a debit balance of $7,700. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $63,900. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. $fill in the blank 1 66,300 b. $fill in the blank 2 66,400 c. $fill in the blank 3 99,450 d. $fill in the blank 4 69,400