Providing for Doubtful Accounts

At the end of the current year, the A claim against the customer created by selling merchandise or services on credit.accounts receivable account has a debit balance of $984,000 and sales for the year total $11,160,000.

The allowance account before adjustment has a credit balance of $13,300. The operating expense incurred because of the failure to collect receivables.Bad debt expense is estimated at 3/4 of 1% of sales.

The allowance account before adjustment has a credit balance of $13,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $42,600.

The allowance account before adjustment has a debit balance of $6,900. Bad debt expense is estimated at 1/4 of 1% of sales.

The allowance account before adjustment has a debit balance of $6,900. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $57,300.

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.	$