help with incorrect ones (a &c )

At the end of the current year, the accounts receivable account has a debit balar.ce of 5044,000 and sales for the year total $9,560,000. a. The allowance account before adjustment has a debit balance of $11,400. Bad debt expense is estimated at 1/2 of 1% of sales. b. The allowance account before adjustment has a debit balance of $11,400. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $36,500. c. The allowance account before adjustment has a credit balance of $6,000. Bad debt expense is estimated at 1/4 of 1% of sales, d. The allowance account before adjustment has a credit balance of $6,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $49,800. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. 12,500 X 47.900 5,985 X