Providing for doubtful accounts

At the end of the current year, the accounts receivable account has a debit balance of $2,158,000 and sales for the year total $30,210,000. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the following assumptions:

1. The allowance account before adjustment has a debit balance of $14,700. Bad debt expense is estimated at 1/2 of 1% of sales.
2. The allowance account before adjustment has a debit balance of $14,700. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $31,530.
3. The allowance account before adjustment has a credit balance of $6,500. Bad debt expense is estimated at 1/4 of 1% of sales.
4. The allowance account before adjustment has a credit balance of $6,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $54,000.

Round your answers to the nearest dollar.

1. $

2. $

3. $

4. $