Providing for Doubtful Accounts

At the end of the current year, theaccounts receivableaccount has a debit balance of $762,000 and sales for the year total $8,640,000.

1. The allowance account before adjustment has a credit balance of $10,300.Bad debt expenseis estimated at 3/4 of 1% of sales.
2. The allowance account before adjustment has a credit balance of $10,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $33,000.
3. The allowance account before adjustment has a debit balance of $5,000. Bad debt expense is estimated at 1/4 of 1% of sales.
4. The allowance account before adjustment has a debit balance of $5,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $41,500.

Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above.