At the end of the current year, the accounts receivable account had a debit balance of $ 825,000 and net sales for the year totaled $ 9,400,000. Determine the amount of the adjustment entry for the provision for doubtful accounts under each of the following assumptions: 1- The provision account before the adjustment had a credit balance of $ 11,200. Bad debt on customer ledger accounts indicates doubtful accounts estimated at $ 36,000. Choose a) 11,200 b) 24,800 c) 23,500 2- The provision account before the adjustment had a credit balance of $ 11,200. Bad debt expense was estimated at Va of 1% of net sales. Choose. a) 11,200 b) 24,800 c) 23,500