At the end of the current year, the accounts receivable account has a debit balance of $1,199,000 and sales for the year total $13,590,000.

1. The allowance account before adjustment has a credit balance of $16,200. Bad debt expense is estimated at 1/4 of 1% of sales.
2. The allowance account before adjustment has a credit balance of $16,200. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $51,800.
3. The allowance account before adjustment has a debit balance of $7,400. Bad debt expense is estimated at 1/2 of 1% of sales.
4. The allowance account before adjustment has a debit balance of $7,400. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $61,400.

Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above.

a.	$fill in the blank 1
b.	$fill in the blank 2
c.	$fill in the blank 3
d.	$fill in the blank 4