Providing for Doubtful Accounts

At the end of the current year, the accounts receivable account has a debit balance of $807,000 and sales for the year total $9,150,000.

1. The allowance account before adjustment has a debit balance of $10,900. Bad debt expense is estimated at 1/2 of 1% of sales.
2. The allowance account before adjustment has a debit balance of $10,900. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $34,900.
3. The allowance account before adjustment has a credit balance of $7,600. Bad debt expense is estimated at 1/4 of 1% of sales.
4. The allowance account before adjustment has a credit balance of $7,600. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $63,100.

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