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 a. The allowance account before adjustment has a debit balance of $13,700. Bad debt expense is estimated at 1/4 of 1% of sales. b. The allowance account before adjustment has a debit 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 credit balance of $9,000. Bad debt expense is estimated at 3/4 of 1% of sales. d. The allowance account before adjustment has a credit balance of $9,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $74,700 Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through a) listed above. a. 28,725 b. S 86,175 d. 83,700 X