Providing for doubtful accounts At the end of the current year, the accounta recelvable account has a debit balance of $666,000 and sales for the year total $7,550,000. a. The allowance account before adjustment has a debit balance of 59,000 . Bad debt expense is estimated at 3/4 of 1 W of sales. b. The aliowance account before adjustment has a debit balance of 59,000 . An aging of the accounts in the customer ledger indicates estimated doubtful accounts of 328,800. c. The allowance account before adjustment has a credit balance of $9,200. Bad debt expense is estimated at 1/2 of 1 W of sales. d. The abowance account before adjustment has a credit 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. a. 5 b. 9 c. 5 d. $