Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $932,000 and sales for the year total $10,570,000 a. The allowance account before adjustment has a credit balance of $12,600. Bad debt expense is estimated at 1/4 of 15 of sale b. The allowance account before adjustment has a credit balance of $12,600. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $40,300 c. The allowance account before adjustment has a debit balance of $5,400. Bad debt expense is estimated at 3/4 of 14 of cares d. The allowance account before adjustment has a debit balance of $5,400. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $44,800. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (as through dy listed above. a. $ b. C. $ d