At the end of the current year, the accounts receivable account has a debit balance of $1,380,000 and sales for the year total $19,320,000. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the following assumptions: a. The allowance account before adjustment has a debit balance of $9,400. Bad debt expense is estimated at 3/4 of 1% of sales, b. The allowance account before adjustment has a debit balance of 19,400, An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $20,160 c. The allowance account before adjustment has a credit balance of $6,800, Bad debt expense is estimated at 1/2 of 1% of sales. d. The allowance account before adjustment has a credit balance of $5,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $56,400. This information has been collected in the Microsoft Excel Online tie. Open the spreadsheet, perform the required analysis, and input your answers in the questions below X Open spreadsheet Round your answers to the nearest dollar