Providing for Doubtful Accounts

At the end of the current year, the accounts receivable account has a debit balance of $1,243,000 and net sales for the year total $14,100,000.

a. The allowance account before adjustment has a credit balance of $16,800. Bad debt expense is estimated at 1/2 of 1% of net sales.

b. The allowance account before adjustment has a credit balance of $16,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $53,800.

c. The allowance account before adjustment has a debit balance of $9,400. Bad debt expense is estimated at 1/4 of 1% of net sales.

d. The allowance account before adjustment has a debit balance of $9,400. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $78,000.

Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above.