Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $932,000 and sales for the year total $10,570,000. a. The allowance account before adjustment has a credit balance of $12,600. Bad debt expense is estimated at 1/2 of 1% of sales. b. The allowance account before adjustment has a credit balance of $12,600. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $40,3 c. The allowance account before adjustment has a debit balance of $5,200. Bad debt expense is estimated at 1/4 of 1% of sales. d. The allowance account before adjustment has a debit balance of $5,200. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $43,200 Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above.