Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $740,000 and sales for the year total $8,390,000 a. The allowance account before adjustment has a debit balance of $10,000. Bad debt expense is estimated at 3/4 of 1% of sales. b. The allowance account before adjustment has a debit balance of $10,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $32,000 C. The allowance account before adjustment has a credit balance of $6,700. Bad debt expense is estimated at 1/4 of 1% of sales d. The allowance account before adjustment has a credit balance of $6,700. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $55,600 Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above