Providing for Doubtful Accounts Ae the end of the current year,the accounts receivable account has a debit balance of $1,835,00 and sales for the year total $25,60,00. a. The allowance account before adjustment has a debit balance of $12,500. Bad debt expense is estimated at 1/2 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 ledger indicates estimated doubtful of $162,000 e the allowance account before adjustment has a credit balance of S26,8 10. Bad debt expense is estimated at 3/4 of 1% of sales. d. The allowance account before adjustment has a credit balance of $26,810. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $171,200 Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above