Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $866,000 and sales for the year total $9,820,000. a. The allowance account before adjustment has a credit balance of $11,700. Bad debt expense is estimated at 1/4 of 1% of sales b. The allowance account before adjustment has a credit balance of $11,700.An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $37,400. C. The allowance account before adjustment has a debit balance of $8,900. Bad debt expense is estimated at 3/4 of 1% of sales d. The allowance account before adjustment has a debit balance of $8,900. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $73,900. etatedccounts f 137,400. 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