Providing for Doubthul Accounts At the end of the current year, the account receivable account has a debit balance of $916,000 and sales for the year total $10,400,000. a. The allowance account before adgustment has a debit balance of $12,400, Bad debt expense is estimated at 1/2 of 19 of saies. b. The alfonsace sccount before adjustment has a debit balance of $12,400. An aging of the accounts in the customer ledger indicates estimated doubtful accounts $39,700 c. The dlowance account befoce adjustment has a credit balance of $8,700. Bad debt expense is estimated at 1/4 of 1% of sales. d. The allowance account before adjustment has a credit balance of $8,700. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of 572,200 Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a throubij d) listed above