Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,117,000 and sales for the year total 512,670,000 The allowance account before adjustment has a debit balance of $15,100. Bad debt expense is estimated at 1/4 of 1% of sales b. The allowance account before adjustment has a debit balance of $15,100. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $48,300 c. The allowance account before adjustment has a credit balance of $6,700. Bad debt expense is estimated at 3/4 of 1. sales. d. The allowance account before adjustment has a credit balance of 56,700. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $55,600 Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through C) listed above. b d