At the end of the current year, the accounts receivable account has a debit balance of $1,080,000 and net sales for the year total $12,250,000.

A. The allowance account before adjustment has a credit balance of $14,600. Bad debt expense is estimated at 3/4 of 1% of net sales. B. The allowance account before adjustment has a credit balance of $14,600. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $46,700. C. The allowance account before adjustment has a debit balance of $5,400. Bad debt expense is estimated at 1/4 of 1% of net sales. D. The allowance account before adjustment has a debit balance of $5,400. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $44,800.

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. $