Providing for Doubtful Accounts

At the end of the current year, the accounts receivable account has a debit balance of $651,000 and sales for the year total $7,380,000.

The allowance account before adjustment has a credit balance of $8,800. Bad debt expense is estimated at 3/4 of 1% of sales.

The allowance account before adjustment has a credit balance of $8,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $28,200.

The allowance account before adjustment has a debit balance of $6,500. Bad debt expense is estimated at 1/4 of 1% of sales.

The allowance account before adjustment has a debit balance of $6,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $54,000.

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