At the end of the current year, the accounts receivable account has a balance of $$807,000$ and sales for the year total $$9,150,000.$

Determine the amount of the adjustment to provide for doubtful accounts under each of the following independent assumptions:

a$.$ The allowance account before adjustment has a negative balance of $$(10,900).$ Bad debt expense is estimated at $3/4$ of $1\%$ of sales.

$fill in the blank $1$

$79,525$

b$.$ The allowance account before adjustment has a negative balance of $$(10,900).$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$34,900.$

$fill in the blank $2$

$45,800$

c$.$ The allowance account before adjustment has a positive balance of $$5,400.$ Bad debt expense is estimated at $1/2$ of $1\%$ of sales.

$fill in the blank $3$

$40,350$

d$.$ The allowance account before adjustment has a positive balance of $$5,400.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$44,800.$