Obj. 4 EX 8-6 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. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the following assumptions: The allowance account before adjustment has a debit balance of $12,500. Bad debt expense is estimated at i of 1% of sales. b. The allowance account before adjustment has a debit balance of $12,500. An aging of the accounts in the customer c The llowance account before adjustment has a credit balance of $26,810. Bad debt expense is estimated atk of d. Thealowance account before adjustment has a credit balance of $26810. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $162,000. 19% of sales. ledger indicates estimated doubtful accounts of $171,200