Providing for Doubtful Accounts

At the end of the current year, theaccounts receivableaccount has a debit balance of $1,021,000 and sales for the year total $11,580,000.

1. The allowance account before adjustment has a credit balance of $13,800.Bad debt expenseis estimated at 3/4 of 1% of sales.
2. The allowance account before adjustment has a credit balance of $13,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $44,200.
3. The allowance account before adjustment has a debit balance of $7,300. Bad debt expense is estimated at 1/2 of 1% of sales.
4. The allowance account before adjustment has a debit balance of $7,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $60,600.

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.$