1. At the end of the current year, the accounts receivable account has a debit balance of $1,206,000 and sales for the year total $13,680,000.

   1. The allowance account before adjustment has a credit balance of $16,300. Bad debt expense is estimated at 1/4 of 1% of sales.
   2. The allowance account before adjustment has a credit balance of $16,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $52,200.
   3. The allowance account before adjustment has a debit balance of $9,200. Bad debt expense is estimated at 1/2 of 1% of sales.
   4. The allowance account before adjustment has a debit balance of $9,200. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $76,400.

   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.	$