Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $6,800,000 and sales for the year total 591,500,000 1. The allowance account before adjustment has a debit balance of $68,250. Bad debt expenses estimated at of 1% of sales b. The allowance account before adjustment has a debit balance of $66,250. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $575.000 c. The allowance account before adjustment has a credit balance of $45,000. Bad debit expense is estimated at of 1% of sales d. 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 150.000 Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) isted above. b. A C. d