Providing for Doubtful Accounts

At the end of the current year, the accounts receivable account has a debit balance of $718,000 and sales for the year total $8,140,000.

1. The allowance account before adjustment has a debit balance of $9,700. Bad debt expense is estimated at 3/4 of 1% of sales.
2. The allowance account before adjustment has a debit balance of $9,700. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $31,000.
3. The allowance account before adjustment has a credit balance of $9,500. Bad debt expense is estimated at 1/4 of 1% of sales.
4. The allowance account before adjustment has a credit balance of $9,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $78,900.

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.	$