Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,066,000 and sales for the year total $12,080,000. a. The allowance account before adjustment has a debit balance of $14,400. Bad debt expense is estimated at 3/4 of 1% of sales. b. The allowance account before adjustment has a debit balance of $14,400. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $46,100. c. The allowance account before adjustment has a credit balance of $7,000. Bad debt expense is estimated at 1/4 of 1% of sales. d. The allowance account before adjustment has a credit balance of $7,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $58,100. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. $ 90,600 b. 31,700 X c. $ $ $ 60,400 x d. 59,500 X