Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $977,000 and sales for the year total $11,070,000. The allowance account before adjustment has a debit balance of $13,200. Bad debt expense is estimated at 3/4 of 1% of sales. The allowance account before adjustment has a debit balance of $13,200. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $42,200. The allowance account before adjustment has a credit balance of $5,600. Bad debt expense is estimated at 1/2 of 1% of sales. The allowance account before adjustment has a credit balance of $5,600. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $46,500. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above.