Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,162,000 and sales for the year total $13,170,000. a. The alsowance account before adjustment has a credit balance of $15,700. Bad debt expense is estimated at 1/2 of 1% of sales. b. The allowance account before adjustment has a credit balance of $15,700. An aging of the accounts in the customer iedger indicates estimated doubtful accounts of $50,200. c. The allowance account before adjustment has a debit balance of $8,600. Bad debt expense is estimated at 3/4 of 1% of sales. d. The aliowance account before adjustment has a debit balance of $8,600. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $71,400. Determirue the amount of the adjusting entry to provide for doubtful accounts under each of the assumptians (a through d) listed above, a. 1 b. 9 c. 5 d. 5