Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,021,000 and sales for the year total 511,580,000 a. The allowance account before adjustment has a credit balance of $13,800. Had debt expense is estimated at 1/4 of 1% of sales. b. The allowance account before adjustment has a credit balance of $13,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $44,200 c. The allowance account before adjustment has a debit balance of $8,100. Bad debt expense is estimated at 3/4 of 19% of sales. The allowance account before adjustment has a debit balance of $8,100. An aging of the accounts in the customer ledger indicates estimated doubtful acourts of $67,200. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above . b. 30,400 VITO C. d