At the end of the current year, the accounts receivable account has a debit balance of $ 1, 199, 000 and net sales for the year total $13, 590, 000. a. The allowance account before adjustment has a credit balance of $16, 200. Bad debt expense is estimated at 3/4 of 1% of net sales. b. 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. c. The allowance account before adjustment has a debit balance of $5, 000. Bad debt expense is estimated at 1/2 of 1% of net sales. d. The allowance account before adjustment has a debit balance of $5, 000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $41, 500. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. $ b. $ c. $ d. $