Providing for doubtful accounts

At the end of the current year, the accounts receivable account has a debit balance of $$851,000$ and sales for the year total $$9,650,000.$

The allowance account before adjustment has a debit balance of $$11,500.$ Bad debt expense is estimated at $3/4$ of $1\%$ of sales.

The allowance account before adjustment has a debit balance of $$11,500.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$36,800.$

The allowance account before adjustment has a credit balance of $$4,800.$ Bad debt expense is estimated at $1/4$ of $1\%$ of sales.

The allowance account before adjustment has a credit balance of $$4,800.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$39,800.$

Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions $($a through d$)$ listed above.

Assumption Amount

a$.$ $fill in the blank $1$

b$.$ $fill in the blank $2$

c$.$ $fill in the blank $3$

d$.$ $