Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,147,000 and sales for the year total $13,000,000 a. The allowance account before adjustment has a credit balance of $15,500. Bad debt expense is estimated at 1/4 of 1% of sales. b. The allowance account before adjustment has a credit balance of $15,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $49,600. C. The allowance account before adjustment has a debit balance of $6,000. Bad debt expense is estimated at 1/2 of 1% of sales. d. The allowance account before adjustment has a debit balance of $6,000, An aging of the accounts in the customer ledger Indicates estimated doubtful accounts of $49,800 Determine the amount of the adjusting entry to provide for doubtfut accounts under each of the assumptions (a through d) Isted above. b. 5 C. d. $