Providing for Doubtful Accounts

At the end of the current year, the accounts receivable account has a debit balance of $962,000 and sales for the year total $10,910,000.

A: The allowance account before adjustment has a debit balance of $13,000. Bad debt expense is estimated at 1/2 of 1% of sales.

D: The allowance account before adjustment has a credit balance of $5,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $45,700.

Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions listed above.

a.	$
d.	$