At the end of the current year, the accounts receivable account has a debit balance of $1,400,000 and sales for the year total $15,350,000. Determine the amount of the adjustment needed. a. The allowance account before adjustment has a debit balance of $23,000. Bad debt expense is estimated at % of 1% of sales. b. The allowance account before adjustment has a debit balance of $23,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $125,000. c. The allowance account before adjustment has a credit balance of $14,500. Bad debt expense is estimated at of 1% of sales. d. The allowance account before adjustment has a credit balance of $14,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $180,000