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 $15,800. Bad debt expense is estimated at 1/2 of 1% of sales. b. The allowance account before adjustment has a credit balance of $15,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $50,600. c. The allowance account before adjustment has a debit balance of $5,300. Bad debt expense is estimated at 1/4 of 1% of sales. d. The allowance account before adjustment has a debit balance of $5,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $44,000. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. $ 0 0 d. $