Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of s932,000 and sales for the year total $10,570,00. a. The allowance account before adjustment has a credit balance of $12,600. Bad debt expense is estimated at 3/4 of 1% of sales. b. The allowance account before adjustment has a credit balance of s12,600 An aging of the accounts in the customer ledger indicates estimated doubthul accounts $40,300 c. The allowance account before adjustment has a debit balance of $8,100. Bad debt expense is estimated at i/4 or 1% of sales. d. The allowance account before adjustment has a debit balance of s8,100. An aging of the accounts in the customer ledger timated doubtful accounts of $67,200. the amount of the adjusting entry to provide for doubtul accounts under each of the assumptions (a through d) listed above. a. b