Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,206,000 and sales for the year total $13,680,000. The allowance account before adjustment has a credit balance of $16,300. Bad debt expense is estimated at 3/4 of 1% of sales. The allowance account before adjustment has a credit balance of $16,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $52,200. The allowance account before adjustment has a debit balance of $8,800. Bad debt expense is estimated at 1/2 of 1% of sales. The allowance account before adjustment has a debit balance of $8,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $73,000. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above