?Providing for Doubtful Accounts

At the end of the current year, the accounts receivable account has a debit balance of $$1,243,000$ ?and sales for the year total $$14,100,000.$

a$.$ ?The allowance account before adjustment has a debit balance of $$16,800.$ ?Bad debt expense is estimated at $\frac{1}{2}$ ?of $1\%$ ?of sales.

b$.$ ?The allowance account before adjustment has a debit balance of $$16,800.$ ?An aging of the accounts in the customer ledger indicates estimated doubtful

accounts of $$53,800.$

c$.$ ?The allowance account before adjustment has a credit balance of $$6,700.$ ?Bad debt expense is estimated at $\frac{3}{4}$ ?of $1\%$ ?of sales.

d$.$ ?The allowance account before adjustment has a credit balance of $$6,700.$ ?An aging of the accounts in the customer ledger indicates estimated doubtful

accounts of $$55,600.$

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$.$

d$.$ ?q