At the end of the current year, the accounts receivable account has a debit balance of $1,221,000 and net sales for the year total $13,840,000.

The allowance account before adjustment has a credit balance of $16,500. Bad debt expense is estimated at 1/4 of 1% of net sales.

The allowance account before adjustment has a credit balance of $16,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $52,800.

The allowance account before adjustment has a debit balance of $5,500. Bad debt expense is estimated at 3/4 of 1% of net sales.

The allowance account before adjustment has a debit balance of $5,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $45,700.

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