Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $910,000 and sales for the year total $10,320,000. 1. The allowance account before adjustment has a debit balance of $12,300. Bad debt expense is estimated at 1/2 of 1% of sales. 2. The allowance account before adjustment has a debit balance of $12,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $39,400. 3. The allowance account before adjustment has a credit balance of $7,000. Bad debt expense is estimated at 1/4 of 1% of sales. 4. The allowance account before adjustment has a credit balance of $7,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $58,100. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above $