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Providing for Doubtful Accounts

At the end of the current year, the accounts receivable account has a debit balance of $$1,835,000$ and sales for the year total $$25,690,000.$

a$.$ The allowance account before adjustment has a debit balance of $$12,500.$ Bad debt expense is estimated at $\frac{1}{2}$ of $1\%$ of sales.

c$.$ The allowance account before adjustment has a credit balance of $$26,810.$ Bad debt expense is estimated at $\frac{3}{4}$ 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.

a$.$ &

b$.$ $

c$.$ $

d$.$ $