Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a balance of $1,014,000 and sales for the year total $11,490,000 Determine the amount of the adjusting entry to provide for doubtful accounts under ea of the following independent assumptions: The allowance account before adjustment has a negative balance of $(13,700). Bad debt expense is estimated at 1/2 of 1% of sales. The allowance account before adjustment has a negative balance of $(13,700). An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $43,800 The allowance account before adjustment has a positive balance of $5,800. Bad debt expense is estimated at 3/4 of 1% of sales. The allowance account before adjustment has a positive balance of $5,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $48,100