Providing for Doubtful Accounts

At the end of the current year, the accounts receivable account has a debit balance of $836,000 and sales for the year total $9,480,000.

The allowance account before adjustment has a credit balance of $11,300. Bad debt expense is estimated at 1/4 of 1% of sales.

The allowance account before adjustment has a credit balance of $11,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $36,200.

The allowance account before adjustment has a debit balance of $8,500. Bad debt expense is estimated at 1/2 of 1% of sales.

The allowance account before adjustment has a debit balance of $8,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $70,600.

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