Providing for Doubtful Accounts At the end of the current year, the accounts receivable account has a debit balance of $1,043,000 and sales for the year total $11,830,000. The allowance account before adjustment has a debit balance of $14,100. Bad debt expense is estimated at 1/2 of 1% of sales. The allowance account before adjustment has a debit balance of $14,100. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $45,100. The allowance account before adjustment has a credit balance of $8,500. Bad debt expense is estimated at 1/4 of 1% of sales. The allowance account before adjustment has a credit balance of $8,500. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $70,600. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the assumptions (a through d) listed above.