Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $866,000 and sales for the year total $9,820,000. a. The allowance account before adjustment has a credit balance of $11,700. Bad debt expense is estimated at 1/4 of 1% of sales. b. The allowance account before adjustment has a credit balance of $11,700. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $37,400. c. The allowance account before adjustment has a debit balance of $7,300. Bad debt expense is estimated at 3/4 of 1% of sales. d. The allowance account before adjustment has a debit balance of $7,300. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $60,600. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above. a. $ b. $ c. $ d. $