Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,154,000 and net sales for the year total $13,090,000. The allowance account before adjustment has a credit balance of $15,600. Bad debt expense is estimated at 3/4 of 1% of net sales. The allowance account before adjustment has a credit balance of $15,600. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $49,900. The allowance account before adjustment has a debit balance of $9,400. Bad debt expense is estimated at 1/2 of 1% of net sales. The allowance account before adjustment has a debit balance of $9,400. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $78,000. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through listed above. $ $ $ $