Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has debit balance of $1,117,000 and sales for the year total $12,670,000, The allowance account before adjustment has a debit balance of $15,100. Bod debt expense is estimated at 1/2 of 1% of sales The allowance account before adjustment has a debit balance of $15,100. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $48,300 The allowance account before adjustment has a credit balance of $7,400 Bad debt expense is estimated at 3/4 of 15 of sales d. The allowance account before adjustment has a credit balance of $7,400. An aging of the accounts in the customer ledger indicates estimated doubitlul accounts of $61,400. Determine the amount of the adjusting entry to provide for doubtful accounts under coch of the assumptions (a through d) listed above. b 63,400 d