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Providing for doubtful accounts

At the end of the current year, the accounts receivable account has a debit balance of $888,000 and sales for the year total $10,070,000.

The allowance account before adjustment has a debit balance of $12,000. Bad debt expense is estimated at 1/2 of 1% of sales.

The allowance account before adjustment has a debit balance of $12,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $38,400.

The allowance account before adjustment has a credit balance of $7,900. Bad debt expense is estimated at 3/4 of 1% of sales.

The allowance account before adjustment has a credit balance of $7,900. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $65,600.

Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above.

Assumption	Amount
a.	$fill in the blank 1
b.	$fill in the blank 2
c.	$fill in the blank 3
d.	$fill in the blank 4