Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1, 251,000 and sales for the year total $14, 180,000. a. The allowance account before adjustment has a credit balance of $16, 900. Bad debt expense is estimated at 3/4 of 1% of sales. b. The allowance account before adjustment has a credit balance of $16, 900. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $54, 100. c. The allowance account before adjustment has a debit balance al $5, 300. Bad debt expense estimated 1/4 of 1% of sales. d. The allowance account before adjustment has a debit balance of $5, 300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $44,000. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above