1. Providing for Doubtful Accounts

   At the end of the current year, the accounts receivable account has a debit balance of $910,000 and sales for the year total $10,320,000.

   1. The allowance account before adjustment has a debit balance of $12,300. Bad debt expense is estimated at 1/2 of 1% of sales.
   2. The allowance account before adjustment has a debit balance of $12,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $39,400.
   3. The allowance account before adjustment has a credit balance of $8,800. Bad debt expense is estimated at 1/4 of 1% of sales.
   4. The allowance account before adjustment has a credit balance of $8,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $73,000.

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

   a.	$fill in the blank 1
   b.	$fill in the blank 2
   c.	$fill in the blank 3
   d.	$fill in the blank 4