At the end of the current year, the accounts receivable account has a debit balance of $725,000 and sales for the year total $8,220,000.

The allowance account before adjustment has a credit balance of $9,800. Bad debt expense is estimated at 1/2 of 1% of sales.

The allowance account before adjustment has a credit balance of $9,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $31,400.

The allowance account before adjustment has a debit balance of $5,200. Bad debt expense is estimated at 1/4 of 1% of sales.

The allowance account before adjustment has a debit balance of $5,200. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $43,200.

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.	$