Providing for Doubtful Accounts

At the end of the current year, the accounts receivable account has a debit balance of $$807,000$ and sales for the year total $$9,150,000.$

a$.$ The allowance account before adjustment has a credit balance of $$10,900.$ Bad debt expense is estimated at $\frac{3}{4}$ of $1\%$ of sales.

b$.$ The allowance account before adjustment has a credit balance of $$10,900.$ An aging of the accounts in the customer ledger indicates estimated doubtful

accounts of $$34,900.$

c$.$ The allowance account before adjustment has a debit balance of $$7,500.$ Bad debt expense is estimated at $\frac{1}{2}$ of $1\%$ of sales.

d$.$ The allowance account before adjustment has a debit balance of $$7,500.$ An aging of the accounts in the customer ledger indicates estimated doubtful

accounts of $$62,300.$

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

a$.$ $

b$.$ $

C$.$ $

d$.$ $