At the end of the current year, the accounts receivable account has a debit balance of $881,000 and sales for the year total $9,980,000. a. The allowance account before adjustment has a debit balance of $11,900. Bad debt expense is estimated at 3/4 of 1% of sales. b. The allowance account before adjustment has a debit balance of $11,900. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $38,100. c. The allowance account before adjustment has a credit balance of 58,100 . Bad debt expense is estimated at 1/2 of 1% of sales. d. The allowance account before adjustment has a credit balance of 58,100 . An aging of the accounts in the customer ledger indicates estimated doubtful accounts of 567,200 . Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. x b. 1 x c. 1 d. 1 x