EX 8-6 Providing for doubtful accounts At the end OBJ. of the current year, the accounts receivable account has a debit balance of entry to and sales for the year total $15.350,000. Determine the amount of the adjusting provide for doubtful accounts under each of the assumptions: following a. account before t has a debit balance of $23,000. Bad debt expense is estimated at of 1% of sales. b. The allowance account before adjustment has a debit balance of $23,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of s125,000. c. The allowance account before has a credit balance of $14,500. Bad debt expense is estimated at adjustment d. of 1% sales. has a credit balance of s14,500. An aging of The allowance account before adjustment accounts in the customer ledger indicates estimated doubtful accounts of s180,000