Providing for Doubtful Accounts

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At the end of the current year, the accounts receivable account has a debit balance of $$2,950,000$ and sales for the year total $$27,400,000.$

a$.$ The allowance account before adjustment has a debit balance of $$9,500.$ Bad debt expense is estimated at $\frac{3}{4}$ of $1\%$ of sales.

b$.$ The allowance account before adjustment has a debit balance of $$9,500.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$188,000.$

c$.$ The allowance account before adjustment has a credit balance of $$31,400.$ Bad debt expense is estimated at $\frac{1}{2}$ of $1\%$ of sales.

d$.$ The allowance account before adjustment has a credit balance of $$31,400.$ An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $$175,000.$

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$.$ $