Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,177,000 and sales for the year total $13,340,000. a. The allowance account before adjustment has a debit balance of $15,900. Bad debt expense is estimated at 1/4 of 1% of sales. b. The allowance account before adjustment has a debit balance of $15,900. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $50,900. c. The allowance account before adjustment has a credit balance of $6,000. Bad debt expense is estimated at 1/2 of 1% of sales. d. The allowance account before adjustment has a credit 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 doubtful accounts under each of the assumptions (a through d) listed above. a. $ 66,700 x b. $ 35,000 x C. $ 100,050 x d. $ 78,100