Providing for Doubtful Accounts

At the end of the current year, the accounts receivable account has a debit balance of $644,000 and net sales for the year total $7,300,000.

The allowance account before adjustment has a credit balance of $8,700. Bad debt expense is estimated at 1/4 of 1% of net sales.

The allowance account before adjustment has a credit balance of $8,700. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $27,800.

The allowance account before adjustment has a debit balance of $9,300. Bad debt expense is estimated at 3/4 of 1% of net sales.

The allowance account before adjustment has a debit balance of $9,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $77,200.

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

a.	$
b.	$
c.	$
d.	$