Print item Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a balance of $1,051,000 and sales for the year total $11,910,000. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the following independent assumptions: a. The allowance account before adjustment has a negative balance of $(14,200). Bad debt expense is estimated at 3/4 of 1% of sales. b. The allowance account before adjustment has a negative balance of $(14,200). An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $45,400. c. The allowance account before adjustment has a positive balance of 57.700. Bad debt expense is estimated at 1/2 of 1% of sales. d. The allowance account before adjustment has a positive balance of 57.700. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $63.900