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be Providing for Dout the Accounts At the end of the current year, the accounts reaccount has a debt balance of 31,103,000 and sales for the year total $12,500,000 as the allowance account before justent has a debit balance of $14,900. ad debt expense is estimated at 1/2 of 1% of sales b. The allowance account before adjustment has a debt balance of $14,900. An aging of the accounts in the customer loper indicates estimated doubt accounts of 547,700 The allowance account before adjustment has a credit balance of $3,200. Bad debt expense is estimated at 3 of 15 of sales d. The allowance account before adjustment has a credit balance of $7,200. An aging of the accounts in the customer ledger indicates estimated doubtful counts of 559.000 Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumption (a through disted above 62,500 32.000 x 93.750 67.000 x hy An estimate based on a percent of sales determines the amount of the adjusting entry based on the amount estimated for Bad Debt Expense. The amount estimated for ad Debt Expense is based on a percent of sales An estimate based on an analysis (anaging) of accounts receivable focuses on the Allowance for Dout Accounts the amount of the susting entry is the amount that will yield an adjusted balance in the Allowance for Doubtl Accounts equal to that estimated by the aging schedule Learning Objective