At the end of the current year, the accounts receivable account has a debit balance of $1,253,000 and the net sales for the year total $16,923,000. a) The allowance account before adjustments has a debit balance of $5,500. Bad debt expense is estimated at 1/2 of 1% of sales. Determine the arfount of the estimated bad debt expense. b) The allowance account before adjustments has a debit balance of \$5,500. An aging of the accounts indicated estimated doubtful accounts of $77,700. Determine the amount of the adjusting entry to provide for doubtful accounts. c) The allowance account before adjustments has a credit balance of $7,350. Bad debt expense is estimated at 1/4 of 1% of sales. Determine the amount of the estimated bad debt expense. d) The allowance account before adjustments has a credit balance of $7,350. An aging of the accounts indicated estimated doubtful accounts of $41,500. Determine the amount of the adjusting entry to provide for doubtful accounts