Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,051,000 and sales for the vear total $11.910,000. 3. The allowance account before adjustment has a debit balance of $14,200. Bad debt expenso is estimated at 3/4 of 1%. of sales. b. The allowance account before adjustment has a debit balance of $14,200. An aging of the accounts in the customer ledger indicates estimated docibtful accounts of $45,400. c. The allowance account before adjustment has a credit balance of $8,300. Bad debt expense is estimated at 1/4 of 1 the of sales, d. The allowance account before adjustment has a credit balance of $8,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $63, 900