Providing for Doubtful Accounts

At the end of the current year, the accounts receivable account has a debit balance of $$1,014,000$ and sales for the year total $$11,490,000.$

The allowance account before adjustment has a credit balance of $$13,700.$ Bad debt expense is estimated at $1/2$ of $1\%$ of sales.

The allowance account before adjustment has a credit balance of $$13,700.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$43,800.$

The allowance account before adjustment has a debit balance of $$9,200.$ Bad debt expense is estimated at $3/4$ of $1\%$ of sales.

The allowance account before adjustment has a debit balance of $$9,200.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$76,400.$

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