Providing for Doubtful Accounts At the end of the current year, the actounts receivable account has a debit balance of $696,000 and sales for the year total $7,890,000. a. The allowance account before adjustment has a credit balance of $9,400. Bad debt expense is estimated at 1/4 of 1% of sales b. The allowance account before adjustment has a credit balance of $9,400. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $30,100 c. The allowance account before adjustment has a debit balance of $8,100. Bad debt expense is estimated at 3/4 of 1% of sales d. The allowance account before adjustment has a debit balance of $8,100. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $67,200 Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (o through d) listed above. b