Providing for Doubtful Accounts At the end of the current year, the accounts recelvable account has a debit balance of $1,191,000 and 5 ales for the year total $13,510,000. a. The allowance account before adjustment has a credit balance of $16,100. Bad debt oxpense is estimated at 1/4 of 19% of sales. b. The allowance account before adjustment has a credit balance of $16,100. An aging of the accounts in the customer fedger indicates estimated doubtful accounts of $51,500. c. The allowance account before adjustment has a debit balance of $6,500. Bad debt expense is estimated at-3/4 of 1% of sales: d. The allowance account before adjustment has a debit balance of $6,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $54,000. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above