At the end of the current year, the accounts receivable account has a debit balance of $$829,000$ and sales for the year total $$9,400,000.$

The allowance account before adjustment has a debit balance of $$11,200.$ Bad debt expense is estimated at $1/4$ of $1\%$ of sales.

The allowance account before adjustment has a debit balance of $$11,200.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$35,800.$

The allowance account before adjustment has a credit balance of $$9,000.$ Bad debt expense is estimated at $1/2$ of $1\%$ of sales.

The allowance account before adjustment has a credit balance of $$9,000.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$74,700.$

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

a$.$ $fill in the blank $1$

$23,500$

b$.$ $fill in the blank $2$

c$.$ $fill in the blank $3$

$47,000$

d$.$ $fill in the blank $4$