Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has balance of $1,021,000 and sales for the year total $11,580,000. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the following independent assumptions: a. The allowance account before adjustment has a negative balance of $(13,800). Bad debt expense is estimated at 1/2 of 1% of sales. $ b. The allowance account before adjustment has a negative balance of $(13,800). An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $44,200. $ c. The allowance account before adjustment has a positive balance of $8,800. Bad debt expense is estimated at 3/4 of 1% of sales. d. The allowance account before adjustment has a positive balance of $8,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $73,000