Providing for doubtful accounts At the end of the current year, the accounts receivable account has a debit balance of $1,169,000 and sales for the year total $13,260,000. a. The allowance account before adjustment has a debit balance of $15,800. Bad debt expense is estimated at 1/2 of 1% of sales. b. The allowance account before adjustment has a debit balance of $15,800. An aging of the accounts in the customer ledger indicates estimated doubtut accounts of $50,600. c. The allowance account before adjustment has a credit balance of $9,400. Bad debt expense is estimated at 3/4 of 1% of sales: d. The allowance account before adjustment has a credit balance of $9,400. An aging of the accounts in the customer ledger indicates estimated doubtfu accounts of $78,000. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. 1 b. 5 c. 5 d. $