Providing for Dou At the end of the current year, the accounts receivable account has a debit balance of $770,000 and sales for the year total $8,730,000. a. The allowance account before adjustment has a credit balance of $10,400. Bad debt expense is estimated at 1/2 of 1% of sales. b. The allowance account before adjustment has a credit balance of $10,400. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $33,300. c. The allowance account before adjustment has a debit balance of $9,200. Bad debt expense is estimated at 34 of 1% of sales. d. The allowance account before adjustment has a debit balance of $9,200. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $76,400. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above, 21,825 x d s| 59,500 ix Bad Debt Expense is based on a percent ot sales