Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,036,000 and sales for the year total $11,750,000. The allowance account before adjustment has a debit balance of $14,000. Bad debt expense is estimated at 1/4 of 1% of sales. The allowance account before adjustment has a debit balance of $14,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $44,800. The allowance account before adjustment has a credit balance of $7,200. Bad debt expense is estimated at 3/4 of 1% of sales. The allowance account before adjustment has a credit balance of $7,200. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $59,800. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above.

a. $fill in the blank 1 b. $fill in the blank 2 c. $fill in the blank 3 d. $fill in the blank 4