oviding for Doubtful Accounts the end of the current year, the accounts receivable account has a debit balance of $688,000 and sales for the year total $7,800,000. The allowance account before adjustment has a debit balance of $9,300. Bad debt expense is estimated at 1/4 of 1% of sales. The allowance account before adjustment has a debit balance of $9,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $29,800. The allowance account before adjustment has a credit balance of $5,500. Bad debt expense is estimated at 3/4 of 1% of sales. The allowance account before adjustment has a credit balance of $5,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $45,700. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. 49,200 X 20,500 X b. C. $ 45,100 X d. 56,700 X