Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,243,000 and sales for the year total $14,100,000. The allowance account before adjustment has a debit balance of $16,800. Bad debt expense is estimated at 1/4 of 1% of sales. The allowance account before adjustment has a debit balance of $16,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $53,800. The allowance account before