Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $784,000 and sales for the year total $8,890,000 a. The allowance account before adjustment has a credit balance of $10,600. Bad debt expense is estimated at 1/2 of 1% of sales. b. The allowance account before adjustment has a credit balance of $10,600. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $33,900. C. The allowance account before adjustment has a debit balance of $9,500. Bad debt expense is estimated at 3/4 of 1% of sales. d. The allowance account before adjustment has a debit balance of $9,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $78,900. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above