Providing for doubtful accounts At the end of the current year, the accounts receivable account has a debit balance of $1,221,000 and sales for the year total $13,840,000. a. The allowance account before adjustment has a debit balance of $16,500. Bad debt expense is estimated at 3/4 of 1% of sales. b. The allowance account before adfustment has a debit balance of $16,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $52,800. c. The allowance account before adjustment has a credit balance of $7,200. Bad debt expense is estimated at 1/2 of 1% of sales. 4. The allowance account before adjustment has a credit balance of $7,200. An aging of the accounts in the customer ledger indicates estimated doubtul accounts of $59,800. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above