Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $681,000 and sales for the year total $7,720,000. a. The allowance account before adjustment has a debit balance of $9,200. Bad debt expense is estimated at 1/4 of 1% of sales. b. The allowance account before adjustment has a debit balance of $9,200. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $29,400. c. The allowance account before adjustment has a credit balance of $5,100. Bad debt expense is estimated at 3/4 of 1% of sales. d. The allowance account before adjustment has a credit balance of $5,100. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $42,300. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. b. C. 19,300 29,500 X 57,900 d. $ 73,500 X