Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,206,0000 and sales for the year total $13,680,000. a. The allowance account before adjustment has a debit balance of $16,300. Bad debt expense is estimated at 3/4 of 1% of sales. b. The allowance account before adjustment has a debit balance of $16,30o. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $52,200. c. The allowance account before adjustment has a credit balance of $7,100. Bad debt expense is estimated at 1/4 of 1% of sales. d. The allowance account before adjustment has a credit balance of $7,100o. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $58,900. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. 102,600 . b. 34,200 C. $1 X d