At the end of the current year, the accounts receivable account has a debit balance of $1,021,000 and sales for the year total $11,580,000. a. The allowance account before adjustment has a debit balance of $13,800. Bad debt expense is estimated at 3/4 of 1% of sales. b. The allowance account before adjustment has a debit balance of $13,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $44,200. c. The allowance account before adjustment has a credit balance of $9,300. Bad debt expense is estimated at 1/4 of 1% of sales. d. The allowance account before adjustment has a credit balance of $9,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $77,200. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. $ 86,850 b. $ 30,400 X C. $ 28,950 d. $ 78,100 X Foodback ?