Providing for doubtful accounts At the end of the current year, the accounts receivable account has a debit balance of $1,236,000 and sales for the year total $14,010,000. a. The allowance account before adjustment has a debit balance of $16,700. Bad debt expense is estimated at 1/4 of 1% of sales. b. The allowance account before adjustment has a debit balance of $16,700. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $53,400. c. The allowance account before adjustment has a credit balance of $9,500. Bad debt expense is estimated at 3/4 of 1% of sales. d. The allowance account before adjustment has a credit balance of $9,500. An aging of the accounts in the customer iedger indicates estimated doubtful accounts of $78,900. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. 5 b. $ c. 5 d. 5