Providing for doubtful accounts At the end of the current year, the accounts recelvable account has a debit balance of $955,000 and sales for the year total $10,820,000. a. The allowance account before adjustment has a debit balance of $12,900. Bad debt expense is estimated at 3/4 of 1% of sales. b. The allowance account before adjustment has a debit balance of $12,900. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $41,300. c. The allowance account before adjustment has a credit balance of $6,100. Bad debt expense is estimated at 1/4 of 1% of sales. d. The allowance account before adjustment has a credit balance of $6,100. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $50,600. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. b. $ c. \& d. 5