At the end of the current year, the accounts receivable account has a debit balance of $925,000 and sales for the year total $10,490,000.

a. The allowance account before adjustment has a credit balance of $12,500. Bad debt expense is estimated at 3/4 of 1% of sales.

c.The allowance account before adjustment has a debit balance of $5,300. Bad debt expense is estimated at 1/4 of 1% of sales.

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