Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,110,000 and sales for the year total $12,590,000 a. The allowance account before adjustment has a credit balance of $15,000. Bad debt expense is estimated at 3/4 of 1% of sales. b. The allowance account before adjustment has a credit balance of $15,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $44,000. c. The allowance account before adjustment has a debit balance of $6,700. Bad debt expense is estimated at 1/2 of 1% of sales. d. The allowance account before adjustment has a debit balance of $6,700. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $55,600. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above