Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $881,000 and sales for the year total 59,980,000 a. The allowance account before adjustment has a debit balance of $11.900. Bad debe expense is estimated at 3/4 of 1% of sales b. The allowance account before adjustment has a debit balance of $11.900. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $38,100. c. The allowance account before adjustment has a credit balance of $7,900, Bad debt expense is estimated at 1/4 of 15 of sales d. The allowance account before adjustment has a credit balance of $7.900. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $65,600 Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above 2