Providing for Doubtful Accounts

At the end of the current year, the accounts receivable account has a debit balance of $$1,058,000$ and sales for the year total $$12,000,000.$

The allowance account before adjustment has a credit balance of $$14,300.$ Bad debt expense is estimated at $1/4$ of $1\%$ of sales.

The allowance account before adjustment has a credit balance of $$14,300.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$45,800.$

The allowance account before adjustment has a debit balance of $$8,900.$ Bad debt expense is estimated at $3/4$ of $1\%$ of sales.

The allowance account before adjustment has a debit balance of $$8,900.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$73,900.$

Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions $($a through d$)$ listed above.

a$.$ $fill in the blank $1$

$30,000$

b$.$ $fill in the blank $2$

$31,500$

c$.$ $fill in the blank $3$

$90,000$

d$.$ $fill in the blank $4$