Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $918,000 and sales for the year total $10,400,000 a. The allowance account before adjustment has a debit balance of $12,400. Bad debt expense is estimated at 1/4 of 1% of sales b. The allowance account before adjustment has a debit belance of $12,400. An aging of the accounts in the customer ledger indicates estimated doubtfut accounts of $39,700, c. The allowance account before adjustment has a credit balance of 37,800, Bad dett expense is estimated at 1/2 of 1% of sales. d. The allowance account before adjustment has a credit balance of $7,800. An aging of the accounts in the cultomer ledger indicates estimated doubtful accounts of $64,700 Determine the amount of the adjusting entry to provide for doubtrul accounts under each of the assumptions (a through a) isted above