Providing for doubtful accounts At the end of the current year, the accounts recelvable account has a debit balance of 5858,000 and sales for the year total $9,730,000. 3. The allowance account before adjustment has a debit balance of $11,600. Bad debt expense is estimated at 1/4 of 14 of sales. b. The allowance account before adjustment has a debit balance of $11,600. An aging of the accounts in the customer iedger indicates estimated doubtful accounts 537,100. c. The allowance account before adjustment has a credit balance of 54,700 . Bad debt expense is estimated at 3/4 of 1% of sales. d. The allowance account before adjustment has a credit balance of $4,700. An aging of the accounts in the customer ledger indicates estimated doubtfut aceounts o $39,000 Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. 1 b. 1 c. d. 1