At the end of the current year, the accounts receivable account has a debit balance of $821,000 and sales for the year total $9,310,000. 1. The allowance account before adjustment has a debit balance of $11,100. Bad debt expense is estimated at 1/2 of 1% of sales. 2. The allowance account before adjustment has a debit balance of $11,100. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $35,500. 3. The allowance account before adjustment has a credit balance of $6,500. Bad debt expense is estimated at 3/4 of 1% of sales. 4. The allowance account before adjustment has a credit balance of $6,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $54,000. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. $ b. S c. $ d. S