Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $666,000 and sales for the year total $7,550,000. a. The allowance account before adjustment has a debit balance of $9,000. Bad debt expense is estimated at 1/4 of 1% of sales. b. The allowance account before adjustment has a debit balance of $9,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $28,800. c. The allowance account before adjustment has a credit balance of $7,100. Bad debt expense is estimated at 3/4 of 1% of sales. d. The allowance account before adjustment has a credit balance of $7,100. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $58,900. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. 37,750 X b. C. $ d. $ X