Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,251,000 and sales for the year total $14,180,000. a. The allowance account before adjustment has a debit balance of $16,900. Bad debt expense is estimated at 1/2 of 1% of sales. b. The allowance account before adjustment has a debit balance of $16,900. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $54,100. c. The allowance account before adjustment has a credit balance of $4,700. Bad debt expense is estimated at 1/4 of 1% of sales. d. The allowance account before adjustment has a credit balance of $4,700. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $39,000. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. $ 54,000 X b. $ C. d.