Providing for Doubtful Accounts At the end of the current year the accounts receivable account has a detit balance of $1,073.000 and sales for the year total $12.170,000 a. The allowance account before adjustment has a debit balance of $14,500. Bad debt expense is estimated at 3/4 of 1% of sales b. The allowance account before adjustment has a debit balance of $14,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $46,400 The allowance account before adjustment has a credit balance of $5,200. Bad debt expense is estimated at 1/2 of 14 of sales d. The allowance account before adjustment has a credit balance of $5,200. An aging of the accounts in the customer ledger indicates estimated douberul accounts of $43,200. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through C) listed above. 91,275 a. b. C 60,850