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Providing for doubtful accounts

At the end of the current year, the accounts receivable account has a debit balance of $$858,000$ and sales for the year total $$9,730,000.$

a$.$ The allowance account before adjustment has a debit balance of $$11,600.$ Bad debt expense is estimated at $\frac{1}{4}$ of $1\%$ of sales.

b$.$ The allowance account before adjustment has a debit balance of $$11,600.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$37,100.$

c$.$ The allowance account before adjustment has a credit balance of $$4,800.$ Bad debt expense is estimated at $\frac{1}{2}$ of $1\%$ of sales.

d$.$ The allowance account before adjustment has a credit balance of $$4,800.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$39,800.$

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$.$ $