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 credit balance of $15,000. Bad debt expense is estimated at 1/2 of 1% of sales b. The allowance account before ad ustment has a credit balance of $15.800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of 550.600 The allowance account before adjustment has a debit balance of $9,300. Bad debt expense is estimated at 1/4 of 1% of sales. d. The allowance account before adjustment has a debit balance of 59,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $77,200 Determine the amount of the adjusting entry to provide for doubthul accounts under each of the assumptions (a through d) listed above. $ 132,600 X