Providing for doubtful accounts

At the end of the current year, the accounts receivable account has a debit balance of $$940,000$ and sales for the year total $$10,660,000.$

The allowance account before adjustment has a debit balance of $$12,700.$ Bad debt expense is estimated at $1/2$ of $1\%$ of sales.

The allowance account before adjustment has a debit balance of $$12,700.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$40,600.$

The allowance account before adjustment has a credit balance of $$5,600.$ Bad debt expense is estimated at $1/4$ of $1\%$ of sales.

The allowance account before adjustment has a credit balance of $$5,600.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$46,500.$

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

Assumption Amount

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

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

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

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