Providing for Doubtful Accounts

At the end of the current year, the accounts receivable account has a debit balance of $1,051,000 and sales for the year total $11,910,000.

a. The allowance account before adjustment has a credit balance of $14,200. Bad debt expense is estimated at 1/2 of 1% of sales. b. The allowance account before adjustment has a credit balance of $14,200. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $45,400. c. The allowance account before adjustment has a debit balance of $9,500. Bad debt expense is estimated at 1/4 of 1% of sales. d. The allowance account before adjustment has a debit balance of $9,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $78,900.

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. $