Providing for doubtful actounts At the end of the current yesc, the ateounts recevable account has a debt balance of $955,000 and sales for the year total $10,820,000. a. The alcwance account before adjuruent has a debit balance of $12.900. Asd debt eapense is estimated at 1/4 of 1 \% of sales. The allowance account befere ad jutment has a dest balance of $12,900. An aging of the accounts in the customer iesger indicates est mated doubtful accounts of s41, Jo0. The aliowance account before pdjustment has a creda balarec of 58,800 isd debt expense is estimates at 3/4 of 1 is of sales. The allowance scceint before adjustment hat a crect babact of $8,800. Af aging of the accounts in the customer Jedger indicates estimated doubthil accesunts of s73,000. Determine the ameynt of the sdjusting entry to provide for dousth accounts juder tach of the assumptions (a through id) isted above: a. 1 b. 1 c. 1 d. 1